Section 236 Income Tax Act 2025 Income-tax authorities.

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.