Section 117 of Income Tax Act for AY 2023-24

Section 117 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Appointment of income-tax authorities.

Amended and updated notes on section 117 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to appointment of income-tax authorities.

Chapter XIII (Sections 116 to 138) of the Income Tax Act 1961 deals with the provisions related to Income-tax Authorities. Section 117 of IT Act 1961-2020 provides for appointment of income-tax authorities.

Recently, we have discussed in detail section 116 (Income-tax authorities) of IT Act 1961. Today, we learn the provisions of section 117 of Income-tax Act 1961. The amended provision of section 117 is effective for financial year 2022-23 relevant to the assessment year 2023-24.

In this article, you will learn detail of the provisions of section 117 of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962, regulations, notifications, circulars, orders and Press Release by CBDT, Income Tax Department and the Ministry of Law and Justice, Government of India.

Section-117: Appointment of income-tax authorities

Section 117(1) of Income Tax Act

The Central Government may appoint such persons as it thinks fit to be income-tax authorities.

Section 117(2) of Income Tax Act

Without prejudice to the provisions of sub-section (1), and subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, the Central Government may authorise the Board, or a Principal Director General or Director-General, 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 an Assistant Commissioner or Deputy Commissioner.

Section 117(3) of Income Tax Act

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.


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