Section 236 Income Tax Act 2025 Income-tax authorities.

By | April 3, 2026
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Section 236 Income Tax Act 2025

CHAPTER XIV

TAX ADMINISTRATION

A.-Authorities, jurisdiction and functions

Income-tax authorities.
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 Commissioners 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 Commissioners 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.