Income Tax Act 2023
Section 9 - Exercise of Jurisdiction by Successor
(as updated till Finance Act 2024)
If, in respect of any proceedings under this Act, an Income-tax Authority is succeeded by another income-tax authority, such income-tax authority shall commence the proceedings from the stage at which it was left unfinished by the predecessor.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.