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— official CBDT correspondence

Section 256 — Power of competent authority: its source in the Income-tax Act, 1961

Section 256 (Power of competent authority) of the Income-tax Act, 2025 corresponds to Section 135 (Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

  • Section 135 — Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner

read both texts · §135 (1961) vs §256 (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.

frequently asked

Is Section 256 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 135 of the Income-tax Act, 1961.

What does Section 256 of the Income-tax Act, 2025 deal with?

Section 256 — "Power of competent authority", under CHAPTER XIV - Tax administration of the Income-tax Act, 2025.

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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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same chapter · chapter xiv - tax administration · income-tax act, 2025

  • Section 252 — Power to call for information
  • Section 253 — Powers of survey
  • Section 254 — Power to collect certain information
  • Section 255 — Power to inspect registers of companies
  • Section 257 — Proceedings before income-tax authorities to be judicial proceedings
  • Section 258 — Disclosure of information relating to assessees
  • Section 259 — Power to call for information by prescribed income-tax authority
  • Section 260 — Faceless collection of information

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536