Appointment of income-tax authorities
[Section-237 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 237(1) of Income Tax Act 2025
237(1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities.
Section 237(2) of Income Tax Act 2025
237(2) The Central Government may, subject to the rules and its orders regulating the conditions of service of persons in public services and posts, authorise the Board, or a Principal Director General or Director General, or a Principal Chief Commissioner or Chief Commissioner, or a Principal Director or Director, or a Principal Commissioner or Commissioner, to appoint income-tax authorities below the rank of a Deputy Commissioner or Assistant Commissioner.
Section 237(3) of Income Tax Act 2025
237(3) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, an income-tax authority authorised in this behalf by the Board, may appoint such executive or ministerial staff as may be necessary to assist it in the execution of its functions.
FAQs on Section 237 of Income Tax Act 2025
Who has the power to appoint income-tax authorities under the Income Tax Act, 2025?
The Central Government has the power to appoint such persons as it thinks fit to be income-tax authorities under Section 237(1).
Can the Central Government delegate the authority to appoint income-tax officers?
Yes, under Section 237(2), the Central Government may authorise certain senior income-tax officers or the Board to appoint income-tax authorities below the rank of a Deputy Commissioner or Assistant Commissioner.
Who can be authorised to make appointments below the rank of Deputy or Assistant Commissioner?
The Board, a Principal Director General or Director General, a Principal Chief Commissioner or Chief Commissioner, a Principal Director or Director, or a Principal Commissioner or Commissioner can be authorised to make such appointments.
What are the conditions for authorising others to appoint income-tax authorities?
The authorisation is subject to the rules and orders regulating the conditions of service of persons in public services and posts, as laid down by the Central Government.
Can income-tax authorities themselves appoint staff?
Yes, under Section 237(3), an income-tax authority authorised by the Board may appoint executive or ministerial staff as necessary to assist in carrying out its functions.
What limitations exist on the appointment of executive or ministerial staff by income-tax authorities?
Such appointments must comply with the rules and orders of the Central Government concerning the service conditions of persons in public services and posts.
Is there a specific rank threshold for appointments that can be delegated?
Yes, only appointments below the rank of a Deputy Commissioner or Assistant Commissioner can be delegated under Section 237(2).
