Income-tax Act, 2025 | Chapter XIV | Sections 236-261

Tax Administration

Authorities, jurisdiction, taxpayer rights, search, requisition, survey, information gathering and disclosure controls. The repository integrates the statutory index, operative legal snapshots, connected Rules and Forms, repealed-law mapping, applied cases and professional control sheets.

26 statutory provisionsRules 147-156Forms 82-91 and 17018 applied cases36 professional Q&AShort file paths

Use sequence

Identify jurisdiction and taxpayer status. Read the exact provision and connected Rule. Verify limitation, form, authority and evidence. Compute the consequence. Preserve service and filing records. Review remedy and transition law.

Provision, Rule, Form and Schedule control

This chapter is integrated with the section index, Rules 1-333, Forms 1-190, Schedules I-XVI and professional workflows. Check each block's exact-text/extract/summary status before quotation.

Chapter architecture

Statutory parts

Authorities, jurisdiction and functions

Sections 236-245

Discovery, search, requisition and survey

Sections 246-257

Information, disclosure and faceless collection

Sections 258-261

Connected procedure

Rules and Forms map

Rule	Subject	Form / output
147	Publication and circulation of Board orders under section 239(3)(a)	—
148	Search and seizure procedure	Forms 82-84
149	Requisition of services and valuation reference during search	Form 85
150	Valuation under section 247(9)	Form 170
151	Requisition of books, documents and assets	Form 86
152	Release of remaining assets under section 250	—
153	Distraint and sale procedure	—
154	Information collected under section 254(1)	Form 87
155	Disclosure of assessee information under section 258(2)	Forms 88-91
156	Prescribed authority under section 259	—

Form control: Use the form version applicable to the filing date and tax year. Verify schema, digital-signature/EVC method, attachments, prescribed authority and acknowledgement.

Section 236 - Income-tax authorities

1961 Act: 116

Operative statutory snapshot The provision prescribes a special charge, liability, collection consequence or computation rule for the identified person or income. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Reconcile the taxpayer, tax base, rate, deductions, credits, timing, reporting and recovery provisions before computing liability.

Practical example

A special liability applies to one income bucket. The computation separately identifies that bucket and prevents double taxation or duplicate credit.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 237 - Appointment of income-tax authorities

1961 Act: 117

Operative statutory snapshot The provision identifies how the relevant authority is appointed and placed within the administration. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Check the notification, designation, territorial or functional assignment and date on which powers became exercisable.

Practical example

A specialised unit signs an order. The file should contain the appointment and jurisdiction chain supporting that action.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 238 - Control of income-tax authorities

1961 Act: 118

Operative statutory snapshot The provision establishes administrative supervision and control among income-tax authorities. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Administrative control does not expand substantive statutory power. Test the specific enabling section for each action.

Practical example

A supervisory direction is received during assessment. The assessing authority must still apply the Act and provide the taxpayer the required opportunity.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 239 - Instructions to subordinate authorities

1961 Act: 119

Operative statutory snapshot The Board may issue orders, instructions and directions to subordinate authorities for proper administration, subject to the statutory limits on directing a particular assessment outcome. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Administrative consistency is permitted; dictating a fact-specific assessment result is not. Read each instruction with the Act, annual Finance Act and judicial law.

Practical example

A finance team receives action concerning instructions to subordinate authorities. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Professional controls

Verify authority, jurisdiction and statutory trigger.
Preserve digital and physical chain of custody.
Calendar response, release, disclosure and remedy deadlines.

Section 240 - Taxpayer's Charter

1961 Act: 119A

Operative statutory snapshot The Board must adopt and publicise a Taxpayer's Charter and may issue directions for its administration. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Use the Charter as a service and accountability standard. It supports fair administration but does not replace a statutory remedy or limitation period.

Practical example

A finance team receives action concerning taxpayer's charter. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Professional controls

Verify authority, jurisdiction and statutory trigger.
Preserve digital and physical chain of custody.
Calendar response, release, disclosure and remedy deadlines.

Section 241 - Jurisdiction of income-tax authorities

1961 Act: 120

Operative statutory snapshot Jurisdiction may be assigned by area, persons, income, cases or other statutory criteria, with specified powers for higher authorities. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Before responding to a notice, verify the officer, territorial/person/income criteria, transfer history and electronic jurisdiction order.

Practical example

A finance team receives action concerning jurisdiction of income-tax authorities. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Professional controls

Verify authority, jurisdiction and statutory trigger.
Preserve digital and physical chain of custody.
Calendar response, release, disclosure and remedy deadlines.

Section 242 - Jurisdiction of Assessing Officers

1961 Act: 124

Operative statutory snapshot The provision allocates statutory authority and identifies the office competent to act. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Verify the jurisdiction order, taxpayer/case criteria, transfer history and service channel before addressing merits.

Practical example

A notice is issued by an office after a case transfer. The taxpayer first reconciles the transfer order and effective date before replying.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 243 - Power to transfer cases

1961 Act: 127

Operative statutory snapshot A competent authority may transfer a case after following the applicable opportunity and recording requirements, subject to statutory exceptions. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

A transfer changes the office handling the case; it does not erase existing proceedings, evidence or deadlines.

Practical example

A finance team receives action concerning power to transfer cases. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Professional controls

Verify authority, jurisdiction and statutory trigger.
Preserve digital and physical chain of custody.
Calendar response, release, disclosure and remedy deadlines.

Section 244 - Change of incumbent of an office

1961 Act: 129

Operative statutory snapshot The provision establishes the statutory treatment for change of incumbent of an office within Chapter XIV. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning change of incumbent of an office. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 245 - Faceless jurisdiction of income-tax authorities

1961 Act: 130

Operative statutory snapshot The Central Government may frame schemes to exercise jurisdiction in a faceless manner through automated allocation and electronic interfaces. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Faceless does not mean right-less. Track portal service, response windows, video-hearing requests and jurisdiction objections.

Practical example

A finance team receives action concerning faceless jurisdiction of income-tax authorities. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Professional controls

Verify authority, jurisdiction and statutory trigger.
Preserve digital and physical chain of custody.
Calendar response, release, disclosure and remedy deadlines.

Section 246 - Power regarding discovery, production of evidence, etc.

1961 Act: 131

Operative statutory snapshot The provision establishes the statutory treatment for power regarding discovery, production of evidence, etc. within Chapter XIV. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning power regarding discovery, production of evidence, etc.. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 247 - Search and seizure

1961 Act: 132

Operative statutory snapshot Authorised officers may conduct search and seizure when statutory information and belief conditions exist, including access to electronic records, restraint, inventory and valuation powers. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Search is an exceptional power. Preserve authorisation scope, panchnama, electronic-image hashes, statements, inventories and the chain of custody.

Practical example

A finance team receives action concerning search and seizure. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Professional controls

Verify authority, jurisdiction and statutory trigger.
Preserve digital and physical chain of custody.
Calendar response, release, disclosure and remedy deadlines.

Section 248 - Powers to requisition

1961 Act: 132A

Operative statutory snapshot Specified authorities may requisition books, documents or assets already held by another officer or authority when the statutory conditions are met. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Requisition differs from a fresh search: the material is already in official custody and is called for under the tax law.

Practical example

A finance team receives action concerning powers to requisition. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Professional controls

Verify authority, jurisdiction and statutory trigger.
Preserve digital and physical chain of custody.
Calendar response, release, disclosure and remedy deadlines.

Section 249 - Reasons not to be disclosed

1961 Act: 134

Operative statutory snapshot The provision establishes the statutory treatment for reasons not to be disclosed within Chapter XIV. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning reasons not to be disclosed. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 250 - Application of seized or requisitioned assets

1961 Act: 132B

Operative statutory snapshot Seized or requisitioned assets may be applied toward existing liabilities and liabilities determined on completion of relevant proceedings, with balance release and interest consequences governed by the section. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Maintain a liability-by-liability application statement; seizure is not automatic final confiscation.

Practical example

A finance team receives action concerning application of seized or requisitioned assets. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Professional controls

Verify authority, jurisdiction and statutory trigger.
Preserve digital and physical chain of custody.
Calendar response, release, disclosure and remedy deadlines.

Section 251 - Copying, extraction, retention and release of books of account and documents seized or requisitioned

1961 Act: 132(8), 132(9A) and connected provisions

Operative statutory snapshot The provision establishes the statutory treatment for copying, extraction, retention and release of books of account and documents seized or requisitioned within Chapter XIV. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning copying, extraction, retention and release of books of account and documents seized or requisitioned. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 252 - Power to call for information

1961 Act: 133

Operative statutory snapshot The provision authorises collection, calling for, recording or use of information for tax administration, subject to its conditions. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Practical example

A reporting entity receives an information request. It maps each field to source systems and preserves the submission acknowledgement.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 253 - Powers of survey

1961 Act: 133A

Operative statutory snapshot Authorised income-tax authorities may enter business or charitable premises for survey, inspect records, verify cash or stock, collect information and exercise specified impounding or statement powers. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Survey powers are narrower than search powers. Record the authority, premises, timing, materials copied or impounded and statement context.

Practical example

A finance team receives action concerning powers of survey. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Professional controls

Verify authority, jurisdiction and statutory trigger.
Preserve digital and physical chain of custody.
Calendar response, release, disclosure and remedy deadlines.

Section 254 - Power to collect certain information

1961 Act: 133B

Finin2min decode

Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Practical example

A reporting entity receives an information request. It maps each field to source systems and preserves the submission acknowledgement.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 255 - Power to inspect registers of companies

1961 Act: 134A

Operative statutory snapshot The provision establishes the statutory treatment for power to inspect registers of companies within Chapter XIV. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning power to inspect registers of companies. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 256 - Power of certain income-tax authorities

1961 Act: 135

Finin2min decode

Reconcile the taxpayer, tax base, rate, deductions, credits, timing, reporting and recovery provisions before computing liability.

Practical example

A special liability applies to one income bucket. The computation separately identifies that bucket and prevents double taxation or duplicate credit.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 257 - Proceedings before income-tax authorities to be judicial proceedings

1961 Act: 136

Finin2min decode

Reconcile the taxpayer, tax base, rate, deductions, credits, timing, reporting and recovery provisions before computing liability.

Practical example

A special liability applies to one income bucket. The computation separately identifies that bucket and prevents double taxation or duplicate credit.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 258 - Disclosure of information relating to assessees

1961 Act: 138

Operative statutory snapshot Taxpayer information may be disclosed only through the statutory route and subject to prescribed authority, public-interest, treaty or other permitted grounds. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Tax records are not generally public. Use the prescribed request, purpose and authority; protect personal and commercially sensitive data.

Practical example

A finance team receives action concerning disclosure of information relating to assessees. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Professional controls

Verify authority, jurisdiction and statutory trigger.
Preserve digital and physical chain of custody.
Calendar response, release, disclosure and remedy deadlines.

Section 259 - Power to call for information by prescribed income-tax authority

1961 Act: 133C

Finin2min decode

Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Practical example

A reporting entity receives an information request. It maps each field to source systems and preserves the submission acknowledgement.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 260 - Faceless collection of information

1961 Act: 135A

Finin2min decode

Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Practical example

A reporting entity receives an information request. It maps each field to source systems and preserves the submission acknowledgement.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 261 - Interpretation

1961 Act: Chapter XIII interpretation provisions

Operative statutory snapshot The provision defines expressions used in the connected statutory Part or Chapter. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Use the chapter-specific definition before the general section 2 definition, and then test whether context requires another meaning.

Practical example

A term has a special block-assessment meaning. Using the general meaning would distort the period and income computation.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Transition bridge

2025 Act to repealed-law map

2025 section	Subject	1961 Act source / bridge
236	Income-tax authorities	116
237	Appointment of income-tax authorities	117
238	Control of income-tax authorities	118
239	Instructions to subordinate authorities	119
240	Taxpayer's Charter	119A
241	Jurisdiction of income-tax authorities	120
242	Jurisdiction of Assessing Officers	124
243	Power to transfer cases	127
244	Change of incumbent of an office	129
245	Faceless jurisdiction of income-tax authorities	130
246	Power regarding discovery, production of evidence, etc.	131
247	Search and seizure	132
248	Powers to requisition	132A
249	Reasons not to be disclosed	134
250	Application of seized or requisitioned assets	132B
251	Copying, extraction, retention and release of books of account and documents seized or requisitioned	132(8), 132(9A) and connected provisions
252	Power to call for information	133
253	Powers of survey	133A
254	Power to collect certain information	133B
255	Power to inspect registers of companies	134A
256	Power of certain income-tax authorities	135
257	Proceedings before income-tax authorities to be judicial proceedings	136
258	Disclosure of information relating to assessees	138
259	Power to call for information by prescribed income-tax authority	133C
260	Faceless collection of information	135A
261	Interpretation	Chapter XIII interpretation provisions

Transition discipline: The 1961 Act remains relevant to earlier tax years, saved proceedings, old approvals and judicial interpretation. Never apply a renumbering mechanically where text or context changed.

Applied learning

18 practical cases

Case 1: Jurisdiction change after case transfer

Section: 243

Facts: A finance team receives action concerning power to transfer cases. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Approach: A transfer changes the office handling the case; it does not erase existing proceedings, evidence or deadlines.

Control: Verify authority, jurisdiction and statutory trigger.; Preserve digital and physical chain of custody.; Calendar response, release, disclosure and remedy deadlines.

Case 2: Faceless notice and video hearing

Section: 245

Facts: A finance team receives action concerning faceless jurisdiction of income-tax authorities. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Approach: Faceless does not mean right-less. Track portal service, response windows, video-hearing requests and jurisdiction objections.

Control: Verify authority, jurisdiction and statutory trigger.; Preserve digital and physical chain of custody.; Calendar response, release, disclosure and remedy deadlines.

Case 3: Electronic data imaged during search

Section: 247

Facts: A finance team receives action concerning search and seizure. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Approach: Search is an exceptional power. Preserve authorisation scope, panchnama, electronic-image hashes, statements, inventories and the chain of custody.

Control: Verify authority, jurisdiction and statutory trigger.; Preserve digital and physical chain of custody.; Calendar response, release, disclosure and remedy deadlines.

Case 4: Asset already held by another agency

Section: 248

Facts: A finance team receives action concerning powers to requisition. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Approach: Requisition differs from a fresh search: the material is already in official custody and is called for under the tax law.

Control: Verify authority, jurisdiction and statutory trigger.; Preserve digital and physical chain of custody.; Calendar response, release, disclosure and remedy deadlines.

Case 5: Release of surplus seized cash

Section: 250

Facts: A finance team receives action concerning application of seized or requisitioned assets. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Approach: Maintain a liability-by-liability application statement; seizure is not automatic final confiscation.

Control: Verify authority, jurisdiction and statutory trigger.; Preserve digital and physical chain of custody.; Calendar response, release, disclosure and remedy deadlines.

Case 6: Retention of copied cloud data

Section: 251

Facts: A taxpayer encounters an issue concerning copying, extraction, retention and release of books of account and documents seized or requisitioned. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Approach: Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Control: Record the applicable person, event and tax year.; Link every conclusion to statutory conditions and primary evidence.; Track prescribed form, authority, limitation and downstream consequence.

Case 7: Third-party information request

Section: 252

Facts: A reporting entity receives an information request. It maps each field to source systems and preserves the submission acknowledgement.

Approach: Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Case 8: Survey stock mismatch

Section: 253

Facts: A finance team receives action concerning powers of survey. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Approach: Survey powers are narrower than search powers. Record the authority, premises, timing, materials copied or impounded and statement context.

Control: Verify authority, jurisdiction and statutory trigger.; Preserve digital and physical chain of custody.; Calendar response, release, disclosure and remedy deadlines.

Case 9: Annual information collection

Section: 254

Facts: A reporting entity receives an information request. It maps each field to source systems and preserves the submission acknowledgement.

Approach: Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Case 10: Inspection of company register

Section: 255

Facts: A taxpayer encounters an issue concerning power to inspect registers of companies. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Approach: Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Case 11: Statement recorded in proceeding

Section: 257

Facts: A special liability applies to one income bucket. The computation separately identifies that bucket and prevents double taxation or duplicate credit.

Approach: Reconcile the taxpayer, tax base, rate, deductions, credits, timing, reporting and recovery provisions before computing liability.

Case 12: Public-interest disclosure request

Section: 258

Facts: A finance team receives action concerning disclosure of information relating to assessees. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Approach: Tax records are not generally public. Use the prescribed request, purpose and authority; protect personal and commercially sensitive data.

Control: Verify authority, jurisdiction and statutory trigger.; Preserve digital and physical chain of custody.; Calendar response, release, disclosure and remedy deadlines.

Case 13: Prescribed authority information call

Section: 259

Facts: A reporting entity receives an information request. It maps each field to source systems and preserves the submission acknowledgement.

Approach: Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Case 14: Faceless information collection

Section: 260

Facts: A reporting entity receives an information request. It maps each field to source systems and preserves the submission acknowledgement.

Approach: Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Case 15: Board instruction and individual assessment

Section: 239

Facts: A finance team receives action concerning instructions to subordinate authorities. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Approach: Administrative consistency is permitted; dictating a fact-specific assessment result is not. Read each instruction with the Act, annual Finance Act and judicial law.

Control: Verify authority, jurisdiction and statutory trigger.; Preserve digital and physical chain of custody.; Calendar response, release, disclosure and remedy deadlines.

Case 16: Taxpayer Charter service failure

Section: 240

Facts: A finance team receives action concerning taxpayer's charter. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Approach: Use the Charter as a service and accountability standard. It supports fair administration but does not replace a statutory remedy or limitation period.

Control: Verify authority, jurisdiction and statutory trigger.; Preserve digital and physical chain of custody.; Calendar response, release, disclosure and remedy deadlines.

Case 17: Change of incumbent mid-proceeding

Section: 244

Facts: A taxpayer encounters an issue concerning change of incumbent of an office. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Approach: Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Case 18: Search valuation reference

Section: 247

Facts: A finance team receives action concerning search and seizure. It preserves the authorisation, jurisdiction record, service trail, documents supplied and a contemporaneous event log.

Approach: Search is an exceptional power. Preserve authorisation scope, panchnama, electronic-image hashes, statements, inventories and the chain of custody.

Control: Verify authority, jurisdiction and statutory trigger.; Preserve digital and physical chain of custody.; Calendar response, release, disclosure and remedy deadlines.

Professional Q&A

36 questions

1. What is the core purpose of section 236?

Reconcile the taxpayer, tax base, rate, deductions, credits, timing, reporting and recovery provisions before computing liability.

Sections: 236

2. What is the core purpose of section 237?

Check the notification, designation, territorial or functional assignment and date on which powers became exercisable.

Sections: 237

3. What is the core purpose of section 238?

Administrative control does not expand substantive statutory power. Test the specific enabling section for each action.

Sections: 238

4. What is the core purpose of section 239?

Administrative consistency is permitted; dictating a fact-specific assessment result is not. Read each instruction with the Act, annual Finance Act and judicial law.

Sections: 239

5. What is the core purpose of section 240?

Use the Charter as a service and accountability standard. It supports fair administration but does not replace a statutory remedy or limitation period.

Sections: 240

6. What is the core purpose of section 241?

Before responding to a notice, verify the officer, territorial/person/income criteria, transfer history and electronic jurisdiction order.

Sections: 241

7. What is the core purpose of section 242?

Verify the jurisdiction order, taxpayer/case criteria, transfer history and service channel before addressing merits.

Sections: 242

8. What is the core purpose of section 243?

A transfer changes the office handling the case; it does not erase existing proceedings, evidence or deadlines.

Sections: 243

9. What is the core purpose of section 244?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 244

10. What is the core purpose of section 245?

Faceless does not mean right-less. Track portal service, response windows, video-hearing requests and jurisdiction objections.

Sections: 245

11. What is the core purpose of section 246?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 246

12. What is the core purpose of section 247?

Search is an exceptional power. Preserve authorisation scope, panchnama, electronic-image hashes, statements, inventories and the chain of custody.

Sections: 247

13. What is the core purpose of section 248?

Requisition differs from a fresh search: the material is already in official custody and is called for under the tax law.

Sections: 248

14. What is the core purpose of section 249?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 249

15. What is the core purpose of section 250?

Maintain a liability-by-liability application statement; seizure is not automatic final confiscation.

Sections: 250

16. What is the core purpose of section 251?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 251

17. What is the core purpose of section 252?

Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Sections: 252

18. What is the core purpose of section 253?

Survey powers are narrower than search powers. Record the authority, premises, timing, materials copied or impounded and statement context.

Sections: 253

19. What is the core purpose of section 254?

Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Sections: 254

20. What is the core purpose of section 255?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 255

21. What is the core purpose of section 256?

Reconcile the taxpayer, tax base, rate, deductions, credits, timing, reporting and recovery provisions before computing liability.

Sections: 256

22. What is the core purpose of section 257?

Reconcile the taxpayer, tax base, rate, deductions, credits, timing, reporting and recovery provisions before computing liability.

Sections: 257

23. What is the core purpose of section 258?

Tax records are not generally public. Use the prescribed request, purpose and authority; protect personal and commercially sensitive data.

Sections: 258

24. What is the core purpose of section 259?

Record the authority, purpose, period, person, format and confidentiality rule. Answer exactly what is lawfully required.

Sections: 259

25. Does a Board instruction override the Act?

No. It administers the Act within statutory limits and cannot direct a particular assessment result contrary to law.

Sections: Chapter XIV

26. Does filing an objection cure lack of jurisdiction?

Not automatically. Jurisdiction and waiver provisions must be tested on the facts and timing.

Sections: Chapter XIV

27. Is survey the same as search?

No. Their triggers, powers, authorisations and consequences differ.

Sections: Chapter XIV

28. Can seized assets be kept indefinitely?

No. Retention, application and release are governed by the statute and prescribed procedure.

Sections: Chapter XIV

29. Are tax records public?

Generally no. Disclosure requires a statutory gateway and prescribed authority or purpose.

Sections: Chapter XIV

30. What should be captured during electronic search imaging?

Device identity, source, hash or integrity record, copy method, custody, access and panchnama references.

Sections: Chapter XIV

31. Does a faceless proceeding eliminate hearing rights?

No. The applicable scheme and statute govern opportunity, response and video-hearing safeguards.

Sections: Chapter XIV

32. What is the first check on any departmental communication?

Authority, jurisdiction, section, tax year, service date and response deadline.

Sections: Chapter XIV

33. Can a case be transferred without any record?

The statutory transfer route and exceptions govern; preserve the order and reasons/opportunity record.

Sections: Chapter XIV

34. What protects a third party answering an information call?

A scoped legal request, source-system reconciliation, authorised sign-off and submission evidence.

Sections: Chapter XIV

35. Why maintain a search event log?

To reconcile authorisation, entry, persons, places, statements, inventories, copies, restraints and release.

Sections: Chapter XIV

36. What is the role of the Taxpayer Charter?

It states administrative service and accountability commitments but does not replace statutory remedies.

Sections: Chapter XIV

Execution controls

Chapter XIV working-paper checklist

Law and jurisdiction

Correct tax year and governing Act
Section, Rule, Form and notification
Authority, jurisdiction, sanction and service
Limitation and statutory exclusions

Facts and evidence

Books, return, third-party data and contracts
Identity and legal-capacity records
Issue-wise evidence index and reconciliation
Electronic filing and hearing audit trail

Computation

Income or liability base
Tax, interest, fee, penalty and credits
Consequential years and related persons
Demand and recovery reconciliation

Remedy and governance

Response, rectification, appeal, revision or stay
Board and management reporting
Professional opinion for high-risk positions
Change log for later law or fact developments

Primary-source register

Official law layer

Income-tax Act, 2025 as amended by Finance Act, 2026
https://www.incometaxindia.gov.in/documents/d/guest/income_tax_act_2025_as_amended_by_fa_act_2026-pdf

Income-tax Rules, 2026 - G.S.R. 198(E), 20 March 2026
https://www.incometaxindia.gov.in/documents/d/guest/en-notified-it-rules-2026-20-03-2026-pdf

Income-tax Act, 1961 official repository
https://www.incometaxindia.gov.in/income-tax-act

Reliance notice: This material is for education, research and professional orientation. It is not a substitute for the official Gazette, live portal schema, fact-specific advice or binding judicial law.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Primary category: Income Tax
Official starting point: www.incometaxindia.gov.in

Page source links

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