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CMA Final · Direct Tax Laws and International Taxation · CBDT and Other Authorities

Under section 237 of the Income-tax Act, 2025, the Central Government may authorise specified senior authorities to appoint income-tax authorities of which rank?

The Central Government can authorise the Board and specified senior authorities to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner. Appointments to higher ranks remain with the Central Government itself under the general power in section 237(1).

  1. ABelow the rank of a Deputy Commissioner or Assistant CommissionerCorrect
  2. BOf the rank of Principal Commissioner and above
  3. COf the rank of Director General only
  4. DOf every rank, including the Board's own members

Explanation

Section 237(2) lets the Central Government, subject to service rules and its orders, authorise the Board, a Director General, Chief Commissioner, Director or Commissioner (and their Principal ranks) to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner. Higher ranks are appointed by the Central Government under section 237(1).

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