Section 239
Section 239: instructions to subordinate authorities
Section 239 empowers the Central Board of Direct Taxes (the Board) to issue administrative instructions binding on income-tax authorities, while protecting an assessee from directed outcomes in individual cases and preserving the independence of appellate authorities. It also lets the Board grant relief in cases of genuine hardship.
General power to instruct
The Board may issue orders, instructions and directions to other income-tax authorities as it considers fit for the proper administration of the Act, and those authorities (and everyone else employed in executing the Act) must observe and follow them.
Limits on that power
No such order, instruction or direction may require an income-tax authority to make a particular assessment or dispose of a particular case in a particular manner, or interfere with the discretion of a Joint Commissioner (Appeals) or Commissioner (Appeals) in exercising appellate functions.
Hardship-relief powers
Without limiting the general power above, the Board may: issue general or special orders (through relaxation of specified sections or otherwise) setting non-prejudicial guidelines or procedures for assessment/collection work or initiating penalty proceedings, and publish such orders for general information if in the public interest;
authorise any income-tax authority (other than a Joint Commissioner (Appeals) or Commissioner (Appeals)) to admit a late application or claim for exemption, deduction, refund or other relief after the prescribed period, to avoid genuine hardship, and decide it on merits;
relax, for reasons recorded, a compliance requirement under Chapter IV or VIII where the assessee failed to comply due to circumstances beyond their control, provided the requirement is met before the relevant assessment is completed.
Parliamentary oversight
Every order issued under the hardship-relaxation power for Chapter IV/VIII requirements must be laid before each House of Parliament.
Frequently asked questions
Can the Board direct an officer to decide a specific taxpayer's case in a particular way?
No - Section 239(2) expressly bars any instruction that requires a particular assessment outcome in a particular case, or that interferes with the appellate discretion of a Commissioner (Appeals) or Joint Commissioner (Appeals).
Can a late claim for a deduction or refund still be admitted?
Yes, potentially - Section 239(3)(b) lets the Board authorise an income-tax authority to admit a late application or claim to avoid genuine hardship, and decide it on merits.
What conditions apply to relaxing a Chapter IV or VIII deduction requirement?
The default must have been due to circumstances beyond the assessee's control, and the assessee must comply with the requirement before the assessment for that tax year is completed.
Related sections
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Talk to our tax team about hardship relief or a late claimLast updated 9 September 2026