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CA Final · Direct Tax Laws & International Taxation · Income Tax Authorities

Case: Sundaram Traders' officer, a Deputy Commissioner, has been asked to appear in a matter. Under the Income-tax Act, 2025, the Central Government may authorise certain authorities to appoint income-tax authorities. Such authorised appointment relates to income-tax authorities of which rank?

The delegated power of appointment covers income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner. Section 237(2) lets the Central Government authorise the Board and senior authorities to make these appointments, subject to service rules.

  1. ABelow the rank of Deputy Commissioner or Assistant CommissionerCorrect
  2. BAbove the rank of Joint Commissioner
  3. COf the rank of Principal Commissioner only
  4. DOf any rank, including members of the Board

Explanation

Section 237(2) allows the Central Government to authorise the Board, DGs, Chief Commissioners, Directors or Commissioners to appoint authorities below the rank of Deputy Commissioner or Assistant Commissioner, subject to service rules. Appointments of higher ranks are not covered by this delegation.

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