Section 240 of Income Tax Act, 2025 : Taxpayer’s Charter. HomeIncome Tax Act, 2025Section 240 of Income Tax Act, 2025 : Taxpayer’s Charter. published by Advocate Shruti Goyal | February 15, 2025 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.