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

Under the Income-tax Act, 2025, the Central Government may authorise certain authorities to appoint income-tax authorities. Below which rank may such authorised authorities make appointments?

The authorised authorities may appoint only income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner. Section 237(2) of the Income-tax Act, 2025 allows the Central Government to authorise the Board and senior officers for this purpose, subject to service rules and its orders.

  1. ABelow the rank of Deputy Commissioner or Assistant CommissionerCorrect
  2. BBelow the rank of Joint Commissioner
  3. CBelow the rank of Principal Commissioner or Commissioner
  4. DBelow the rank of Director

Explanation

Section 237(2) lets the Central Government authorise the Board, or the specified senior authorities, to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner. The other ranks are not stated in that sub-section.

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