Home > Income Tax Act 2025 > Section-256Last Updated: Sep 30th 2025
Section-256 seeks to provide for the powers of Assessing Officer under the proposed legislation in relation to making enquiries to competent authority, i.e., higher authorities. Learn to understand the section-256 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
The Principal Director General or Director General or Principal Director or Director, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries.
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.