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

The Central Government authorises the Board to appoint income-tax authorities under section 237 of the Income-tax Act, 2025. Which appointment is within the delegation described by the Act?

A Director General, if so authorised, may appoint an Inspector of Income-tax because the delegation covers authorities below the rank of Deputy Commissioner or Assistant Commissioner. Appointments at or above that rank are not covered by the delegation.

  1. AA Commissioner appointing a Deputy Commissioner
  2. BA Director General appointing an Inspector of Income-tax, which is below the rank of Deputy CommissionerCorrect
  3. CA Chief Commissioner appointing a Principal Commissioner
  4. DAn Inspector appointing an Income-tax Officer

Explanation

Section 237(2) lets the Central Government authorise the Board or specified senior authorities, including a Director General, to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner. An Inspector is below that rank. Appointing a Deputy Commissioner or a higher-rank authority is not covered.

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