Income-tax authorities
[Section-236 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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;
- (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.
FAQs on Section 236 of Income Tax Act 2025
What is Section 236 of the Income Tax Act, 2025 about?
Section 236 specifies the various classes of income-tax authorities under the Income Tax Act, 2025.
What is the top-most authority under the income-tax hierarchy as per Section 236?
The top-most authority is the Central Board of Direct Taxes (CBDT), constituted under the Central Boards of Revenue Act, 1963.
Are Principal Chief Commissioners and Principal Directors General of Income-tax considered separate authorities?
No, they are grouped together under the same class of authorities in clause (b) of Section 236.
Does Section 236 include appellate authorities?
Yes, it includes Commissioners of Income-tax (Appeals), Additional Commissioners (Appeals), and Joint Commissioners (Appeals).
Is the role of Inspectors of Income-tax recognized under Section 236?
Yes, Inspectors of Income-tax are listed as a class of income-tax authorities under clause (l).
What is the role of Tax Recovery Officers under this section?
Tax Recovery Officers are recognized as income-tax authorities under clause (k) and are primarily responsible for tax recovery procedures.
Are there distinct levels of Commissioners and Directors in the hierarchy?
Yes, there are Principal, Additional, Joint, and regular levels for both Commissioners and Directors, showing a graded hierarchy.
Are Income-tax Officers considered higher in authority than Assistant Commissioners?
No, Income-tax Officers are listed after Assistant Directors and Assistant Commissioners, indicating a lower rank in the hierarchy.
Is there any legislative reference outside the Income Tax Act, 2025, within Section 236?
Yes, the Central Board of Direct Taxes is referred to as being constituted under the Central Boards of Revenue Act, 1963.
Does Section 236 apply from the beginning of the financial year?
Yes, it applies with effect from 1st April, 2026.
Refresh Page