Section 269B of the Income-tax Act, 1961: Competent Authority
Section 269B set out how the Central Government authorised competent authorities for property-acquisition proceedings under Chapter XXA, determined their territorial jurisdiction and dealt with objections to jurisdiction.
Section 269B: Statutory text and amendment notes
The following text preserves the provisions and historical amendment notes appearing in the original article.
(1) The Central Government may, by general or special order published in the Official Gazette,
(a) authorise as many 1 2 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.
3 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.
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1. Subs. by Act 3 of 1989, s. 49, for "Assistant Commissioners of Income-tax"
(w.r.e.f. 1-4-1988).
2. Subs. by Act 21 of 1998, s. 3, for "Deputy Commissioners" (w.e.f. 1-10-1998).
3. Ins. by Act 22 of 1981, s. 4 (w.e.f. 1-7-1982).
What is a competent authority under Section 269B?
Under Section 269A(b), a competent authority was a Joint Commissioner authorised by the Central Government under Section 269B to perform the functions specified in Chapter XXA. This was a specially authorised income-tax officer, not a general land-registration authority.
Section 269B(1): Appointment by Central Government
The Central Government could issue a general or special order published in the Official Gazette authorising Joint Commissioners to exercise competent-authority functions. The order could also prescribe the local territorial limits within which each officer could act. Both the authorisation and the geographical limits were important to the officer's jurisdiction.
Section 269B(2): Which competent authority had jurisdiction?
If the relevant immovable property was situated entirely within the local limits of one competent authority, that authority handled the functions under Chapter XXA. If the property extended into the jurisdiction of two or more authorities, the applicable rules made by the Central Board of Direct Taxes under Section 295 determined which authority could act.
The Explanation addressed rights relating to constructed or proposed buildings of the kind mentioned in Section 269AB(1)(b). For determining territorial jurisdiction, such rights were treated as situated where the building stood or was proposed to be constructed.
Section 269B(3): Time limit for disputing jurisdiction
A person could not question the competent authority's jurisdiction over a property after 30 days from the date on which that authority initiated acquisition proceedings under Section 269D. This was a historical procedural deadline within Chapter XXA; it is not a general time limit for challenging modern property or income-tax proceedings.
Section 269B(4): Decision on a jurisdiction objection
If jurisdiction was questioned within the permitted period, the competent authority could accept a valid objection and decide it by a written order. If not satisfied that the objection was correct, the authority had to refer the issue to the Board, which determined the jurisdictional question by a written order.
Does Section 269B apply to property transactions today?
No, not as an operative Chapter XXA procedure for new property transfers. Section 269RR expressly provided that Chapter XXA did not apply to transfers of immovable property made after 30 September 1986. Section 269B remains relevant when researching historical acquisition proceedings, old property disputes, and decisions involving the former Chapter XXA scheme.
For a present-day transaction, parties should examine the laws actually governing that transaction, including applicable registration, stamp duty, transfer-of-property and tax provisions. Section 269B does not itself create a present-day requirement to obtain permission from a competent authority.
Related legal provisions
Section 269A defined terms used in Chapter XXA; Section 269AB addressed registration of specified transactions; Section 269C described property potentially subject to acquisition; Section 269D concerned initiation of proceedings; Section 269RR restricted the Chapter's application to older transfers; and Section 295 dealt with rule-making powers.
Official legal references
- Income Tax Department: Income-tax Act, 1961 (consolidated text)
- Income Tax Department: Section 269RR (historical restriction)
- India Code: Central legislation database
- Income Tax Department: Official portal
Last reviewed: 27 October 2026. This article is general legal information. For an older acquisition proceeding, check the legislation and orders applicable to the transaction date.