§ 236
Chapter XIV — Tax Administration
Income-tax authorities
Income-tax Act, 2025
The Income-tax Act establishes various classes of income-tax authorities. These authorities include the Central Board of Direct Taxes, Principal Directors General of Income-tax, and other officers such as Directors, Commissioners, and Inspectors of Income-tax. They are responsible for administering and enforcing income tax laws.
- There are 12 classes of income-tax authorities in total.
📜 Official text of the section +
236. 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 Commis-
sioners 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 Commis-
sioners 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.
Appointment of income-tax authorities.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.