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