Section 256 of Income Tax Act, 2025 : Power of competent authority. HomeIncome Tax Act, 2025Section 256 of Income Tax Act, 2025 : Power of competent authority. published by Advocate Shruti Goyal | February 15, 2025 The competent authority shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries.