Section 240
Section 240: taxpayer's charter
Section 240 requires the Central Board of Direct Taxes to adopt and declare a Taxpayer's Charter and to back it with instructions to income-tax authorities on how to administer it.
What the section provides
The Board must adopt and declare a Taxpayer's Charter, and issue orders, instructions, directions or guidelines to other income-tax authorities as it considers fit for administering that Charter.
Frequently asked questions
Does Section 240 itself set out the contents of the Taxpayer's Charter?
No - the section only requires the Board to adopt and declare a Charter and to issue administrative instructions for it; the Charter's actual contents are laid down separately by the Board.
Related sections
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Talk to our tax team about your rights under the Taxpayer's CharterLast updated 9 September 2026