Section 117 Income Tax Act 2025 Appointment of income-tax authorities.

¹⁷ 117. ¹⁸ (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities.

(2) 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 ¹⁹[Principal Director General or] Director-General, a ¹⁹[Principal Chief Commissioner or] Chief Commissioner or a ¹⁹[Principal Director or] Director or a ¹⁹[Principal Commissioner or] Commis­sioner to appoint income-tax authorities below the rank of an Assistant Commissioner ²⁰[or Deputy 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.]