Section 238 Income Tax Act 2025 Control of income-tax authorities. By CA Satbir Singh | March 31, 2026 0 Comment Last Updated on: April 3, 2026 Section 238 Income Tax Act 2025 Control of income-tax authorities. 238. 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.
