Income-tax Act, 2025 · Part A — Authorities, jurisdiction and functions

Section 236Income-tax authorities

Income-tax Act, 2025 (30 of 2025)

For the purposes of this Act, there shall be the following classes of income-tax authorities:—

(a)the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

(b)Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax;

(c)Directors General of Income-tax or Chief Commissioners of Income-tax;

(d)Principal Directors of Income-tax or Principal Commissioners of Income-tax;

(e)Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals);

(f)Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals);

(g)Joint Directors of Income-tax or Joint Commissioners of Income-tax or Joint Commissioners of Income-tax (Appeals);

(h)Deputy Directors of Income-tax or Deputy Commissioners of Income-tax;

(i)Assistant Directors of Income-tax or Assistant Commissioners of Income-tax;

(j)Income-tax Officers;

(k)Tax Recovery Officers; and

(l)Inspectors of Income-tax.

the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax;

Directors General of Income-tax or Chief Commissioners of Income-tax;

Principal Directors of Income-tax or Principal Commissioners of Income-tax;

Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals);

Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals);

Joint Directors of Income-tax or Joint Commissioners of Income-tax or Joint Commissioners of Income-tax (Appeals);

Deputy Directors of Income-tax or Deputy Commissioners of Income-tax;

Assistant Directors of Income-tax or Assistant Commissioners of Income-tax;

Income-tax Officers;

Tax Recovery Officers; and

Inspectors of Income-tax.

Referenced by

§ 287(1)

§ 491(5)