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Indian Income Tax Act, 2025   Chapter XIV ‐ A   Tax Administration Authorities, jurisdiction and functions   Section No. Particulars IT Act, 1961 Section No. if any 236   Income-tax authorities 116 237   Appointment of income-tax authorities 117 238   Control of income-tax authorities 118 239   Instructions to subordinate authorities 119 240   Taxpayer's Charter 119A 241   Jurisdiction of income-tax authorities 120 242   Jurisdiction of Assessing Officers 124 243   Power to transfer cases 127 244   Change of incumbent of an office 129 245   Faceless jurisdiction of income-tax authorities 130 BACK