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

Under section 237 of the Income-tax Act, 2025, who may the Central Government authorise to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner?

The Central Government may authorise the Board or senior authorities such as a Principal Director General, Chief Commissioner, Director or Commissioner to make these appointments. Section 237(2) of the Income-tax Act, 2025 permits this for authorities below the rank of Deputy or Assistant Commissioner.

  1. AOnly the Central Government itself, with no delegation
  2. BAny Inspector of Income-tax
  3. CThe Board, or a Principal Director General, Director General, Principal Chief Commissioner, Chief Commissioner, Principal Director, Director, Principal Commissioner or CommissionerCorrect
  4. DOnly a Tax Recovery Officer

Explanation

Section 237(2) allows the Central Government, subject to service rules, to authorise the Board or the listed senior authorities, up to Commissioner, to appoint authorities below Deputy or Assistant Commissioner rank. Inspectors and Tax Recovery Officers are not so listed, and delegation is permitted, so the first option is wrong.

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