Section 238
Section 238: control of income-tax authorities
Section 238 is a short, purely administrative provision that lets the Board formally establish reporting lines within the income-tax department by notification.
What the section provides
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 that notification.
Frequently asked questions
Does Section 238 affect a taxpayer directly?
No - it is an internal administrative provision letting the Board fix the subordination (reporting) structure between different ranks of income-tax authorities.
Related sections
Want this applied to your actual filing, not just explained?
Talk to our tax team about income-tax authoritiesLast updated 9 September 2026