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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, who may be authorised by the Central Government to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner?

The Central Government may authorise the Board, a Director General, a Chief Commissioner, a Director, or a Principal Commissioner or Commissioner to make such appointments. Under section 237(2) this covers authorities below the rank of Deputy or Assistant Commissioner. Assessing Officers and the Tribunal are not listed.

  1. AOnly the Assessing Officer of the area
  2. BA Principal Commissioner or Commissioner, among others named, such as the Board or a Director GeneralCorrect
  3. COnly the Appellate Tribunal
  4. DAny Deputy Commissioner on his own motion

Explanation

Section 237(2) lets the Central Government, subject to service rules, authorise the Board, a Director General, Chief Commissioner, Director, Principal Commissioner or Commissioner (with their Principal variants) to appoint authorities below Deputy or Assistant Commissioner rank. Assessing Officers, the Tribunal and Deputy Commissioners are not in the list.

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