Section 238 — Control of income-tax authorities

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 such notification.

Related sections

Section 236 — Income-tax authorities
Section 237 — Appointment of income-tax authorities
Section 239 — Instructions to subordinate authorities
Section 240 — Taxpayer’s Charter
Section 241 — Jurisdiction of income-tax authorities
Section 242 — Jurisdiction of Assessing Officers
Section 243 — Power to transfer cases
Section 244 — Change of incumbent of an office
Section 245 — Faceless jurisdiction of income-tax authorities
Section 246 — Power regarding discovery, production of evidence, etc
Section 247 — Search and seizure
Section 248 — Powers to requisition
Section 249 — Reasons not to be disclosed
Section 250 — Application of seized or requisitioned assets
Section 251 — Copying, extraction, retention and release of books of account and documents seized or requisitioned
Section 252 — Power to call for information
Section 253 — Powers of survey
Section 254 — Power to collect certain information
Section 255 — Power to inspect registers of companies
Section 256 — Power of certain income-tax authorities
Section 257 — Proceedings before income-tax authorities to be judicial proceedings
Section 258 — Disclosure of information relating to assessees
Section 259 — Power to call for information by prescribed income-tax authority
Section 260 — Faceless collection of information
Section 261 — Interpretation