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— official CBDT correspondence
Section 243 — Power to transfer cases: its source in the Income-tax Act, 1961
Section 243 (Power to transfer cases) of the Income-tax Act, 2025 consolidates Section 120, Section 124 and Section 127 of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 120 — Jurisdiction of income-tax authorities
- Section 124 — Jurisdiction of Assessing Officers
- Section 127 — Power to transfer cases
read both texts · §120 (1961) vs §243 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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