Section 241
Section 241: jurisdiction of income-tax authorities
Section 241 governs how jurisdiction is distributed among income-tax authorities - which authority exercises which powers, over which taxpayers, areas or types of income - based on directions the Board issues.
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.
General framework
Income-tax authorities exercise the powers and perform the functions conferred on them under the Act as per directions the Board issues.
A higher-ranked authority may, if directed by the Board, exercise the powers and functions of a lower-ranked authority - such a direction is deemed to be a direction under sub-section (1).
The Board's directions may authorise another income-tax authority to issue written orders for exercising powers and functions among authorities subordinate to it.
Criteria for assigning jurisdiction
In issuing directions or orders, the Board or authorised authority may have regard to territorial area; persons or classes of persons; incomes or classes of income; and cases or classes of cases.
Delegated and concurrent jurisdiction
The Board may, by general or special order, authorise a Principal Director General/Director General or Principal Director/Director to perform functions of another income-tax authority assigned to him, and may empower a specified authority to direct that an Assessing Officer's powers and functions over a specified area, persons, income or cases be exercised by an Additional Commissioner/Additional Director or Joint Commissioner/Joint Director instead.
Where such an order is made, references to "Assessing Officer" elsewhere in the Act are deemed to be references to that Additional Commissioner/Director or Joint Commissioner/Director, and any requirement for Joint Commissioner approval or sanction does not apply.
Directions may also require two or more Assessing Officers to exercise powers concurrently over an area, persons, income or cases; where different classes of officers act concurrently, the lower-ranked authority follows the direction of the higher-ranked one, and references to "Assessing Officer" are deemed to mean that higher authority.
Notification-based directions
Irrespective of any direction or order under this section or Section 242, the Board may, by notification, direct how the furnishing of a return of income, or any other act, is to be done by any person or class of persons - with the authority exercising powers over such persons specified in that notification.
Frequently asked questions
Can two Assessing Officers have jurisdiction over the same taxpayer at the same time?
Yes - Section 241(7) allows the Board to direct that two or more Assessing Officers exercise powers concurrently over the same area, persons, income or cases, with a hierarchy for resolving conflicting directions.
What factors can the Board use to divide jurisdiction between officers?
Territorial area, persons or classes of persons, incomes or classes of income, and cases or classes of cases.
Related sections
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Talk to our tax team about which officer has jurisdiction over your caseLast updated 9 September 2026