§ 237
Chapter XIV — Tax Administration
Appointment of income-tax authorities
Income-tax Act, 2025
The Central Government has the power to appoint income-tax authorities. It can also authorize higher-ranking officials to appoint authorities below a certain rank. These appointments are subject to government rules and orders.
- Appointments can include executive and ministerial staff to support the authorities.
📜 Official text of the section +
237. (1) The Central Government may appoint such persons as it thinks fit to be
income-tax authorities.
(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 Commis-
sioner 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.
(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.
Control 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.