Competent authority
Section 269B of the Income-tax Act, 1961 deals with competent authority. The Central Government may, by general or special order published in the Official Gazette,— (a) authorise as many Joint Commissioners, as it thinks fit, to perform the functions of a competent authority under this Chapter ; The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.
(1) The Central Government may, by general or special order published in the Official Gazette,—
(a) authorise as many Joint Commissioners, as it thinks fit, to perform the functions of a competent authority under this Chapter ; and (b) define the local limits within which the competent authorities shall perform their functions under this Chapter.
(2) In respect of any function to be performed by a competent authority under any provision of this Chapter in relation to any immovable property referred to in section 269C, the competent authority referred to therein shall,—
(a) in a case where such property is situate within the local limits of the jurisdiction of only one competent authority, be such competent authority ;
(b) in a case where such property is situate within the local limits of the jurisdiction of two or more competent authorities, be the competent authority empowered to perform such functions in relation to such property in accordance with rules made in this behalf by the Board under section 295.
Explanation.—For the purposes of this sub-section, immovable property, being rights of the nature referred to in clause (b) of sub-section (1) of section 269AB in, or with respect to, any building or part of a building which has been constructed or which is to be constructed shall be deemed to be situate at the place where the building has been constructed or is to be constructed.
(3) No person shall be entitled to call in question the jurisdiction of a competent authority in respect of any immovable property after the expiry of thirty days from the date on which such competent authority initiates proceedings under section 269D for the acquisition of such property.
(4) Subject to the provisions of sub-section (3), where the jurisdiction of a competent authority is questioned, the competent authority shall, if satisfied with the correctness of the claim, by order in writing, determine the question accordingly and if he is not so satisfied, he shall refer the question to the Board and the Board shall, by order in writing, determine the question.
Immovable property in respect of which proceedings for acquisition may be taken.
Section 269B, The Income-tax Act, 1961 (Act 43 of 1961).
Now in the Income-tax Act
No provision of the Income-tax Act is textually close to this one. No counterpart in the new Act
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 269B
What does Section 269B of the Income-tax Act deal with?
Section 269B of the Income-tax Act is headed "Competent authority". The Central Government may, by general or special order published in the Official Gazette,— (a) authorise as many Joint Commissioners, as it thinks fit, to perform the functions of a competent authority under this Chapter ;
How do I find court cases under Section 269B of the Income-tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 269B, section 269B Income Tax Act, section 269B of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 269B of the Income-tax Act, and has it changed?
Its own text turns on section 269AB (Registration of certain transactions), section 269C (Immovable property in respect of which proceedings for acquisition may be taken), section 295 (Power to make rules), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When did Section 269B of the Income-tax Act come into force?
Section 269B of the Income-tax Act, cited as Income Tax Act 269B, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.
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Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.