Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

CHAPTER XIII

INCOME-TAX AUTHORITIES

Control of income-tax authorities.

118. The Board may, by notification in the Official Gazette, direct that any income- tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.