Section 238
Section 238: control of income-tax authorities
Section 238 is a short, purely administrative provision that lets the Board formally establish reporting lines within the income-tax department by notification.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
What the section provides
The Board may, by notification, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as specified in that notification.
Frequently asked questions
Does Section 238 affect a taxpayer directly?
No - it is an internal administrative provision letting the Board fix the subordination (reporting) structure between different ranks of income-tax authorities.
Related sections
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Talk to our tax team about income-tax authoritiesLast updated 9 September 2026