CA Final · Direct Tax Laws & International Taxation · Income Tax Authorities
The Central Government wants to appoint Inspectors of Income-tax through a delegated route. Under section 237 of the Income-tax Act, 2025, which of the following is correct?
The Central Government may authorise a Principal Commissioner or Commissioner, among other specified senior authorities, to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner. Delegated appointment is limited to those lower ranks and is subject to service rules.
- AOnly the Board itself can appoint any authority below the rank of Commissioner
- BThe Central Government may authorise a Principal Commissioner or Commissioner to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant CommissionerCorrect
- CAny Inspector may appoint other Inspectors without any authorisation
- DThe Central Government can authorise delegates to appoint authorities of Deputy Commissioner rank and above
Explanation
Section 237(2) lets the Central Government, subject to service rules, authorise the Board, a Principal Director General or Director General, Principal Chief Commissioner or Chief Commissioner, Principal Director or Director, or Principal Commissioner or Commissioner to appoint authorities below the rank of Deputy Commissioner or Assistant Commissioner. Option four fails because the delegation is limited to ranks below that level.
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