Income Tax Department

Ministry of Finance, Government of India

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Section 240

Taxpayer’s Charter

Section

Section Number

240

Chapter

CHAPTER XIV - Tax administration

Act

Income-tax Act, 2025

Year

2026

Taxpayer’s Charter

Taxpayer's Charter.

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

Footnotes