Section 256
Section 256: power of certain income-tax authorities
Section 256 confirms that senior income-tax authorities - not just the Assessing Officer - are competent to make enquiries under the Act, and for that purpose have all the powers an Assessing Officer has in relation to making enquiries.
What Section 256 says
"The Principal Director General or Director General or Principal Director or Director, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries."
Frequently asked questions
Can a Commissioner personally make enquiries in my case?
Yes - under Section 256, the Principal Director General/Director General, Principal Director/Director, Principal Chief Commissioner/Chief Commissioner, Principal Commissioner/Commissioner, and Joint Commissioner are all competent to make enquiries under the Act and have the same enquiry powers as an Assessing Officer for that purpose.
Related sections
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Get help responding to an income-tax noticeLast updated 9 September 2026