The Board shall adopt and declare a Charter for Taxpayers and issue such orders, instructions, directions or guidelines to other income-tax authorities as it considers fit for the administration of such Charter.

(1) The income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or assigned to, such authorities under this Act as per such directions as the Board may issue for the exercise of the powers and performance of the functions by all or any of

(1) Where an Assessing Officer has been vested with jurisdiction over any area by virtue of any direction or order issued under section 241(1) or (2) or (3), he shall have jurisdiction within the limits of such area,— (a) in respect of any person carrying on a business or profession, if the place at which he

(1) The specified income-tax authority may transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) subordinate to him.(2) If the Assessing Officer or Assessing Officers, from whom the case is to be

(1) Whenever, in respect of any proceeding under this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor.(2) Before the proceeding referred to in sub-section

(1) The exercise of following powers for the purposes mentioned in sub-section (2) shall be as per a Scheme made by the Central Government:––(a) all or any of the powers and performance of all or any of the functions conferred on, or, assigned to, income-tax authorities under this Act referred to in section 241; or(b)

(1) The Assessing Officer, Joint Commissioner, Joint Commissioner (Appeals), Commissioner (Appeals), Commissioner or Principal Commissioner, or Chief Commissioner or Principal Chief Commissioner and the Dispute Resolution Panel referred to in section 275(17)(a), shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure,

(1) Where the competent authority, in consequence of information in his possession, has reason to believe that—(a) any person to whom a summons under section 246(1) or a notice under section 268(1),––(i) was issued to produce, or cause to be produced, any books of account or other documents or any information stored in any electronic

(1) Where the approving authority, in consequence of information in his possession, has reason to believe that—(a) any person to whom a summons under section 246(1), or notice under section 268(1) was issued to produce, or cause to be produced, any books of account or other documents or any information stored in an electronic mediaor

The reason to believe or reason to suspect, as referred to in section 247 or 248, recorded by the income-tax authority shall not be disclosed to any person or authority or the Appellate Tribunal.