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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. Which of the following appointments falls within that authorisation under section 237(2)?

A Commissioner, if authorised by the Central Government, may appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner. Section 237(2) limits the delegated appointing power to those lower ranks, and appointments to higher ranks are not covered by it.

  1. AAppointment of a Commissioner by a Director
  2. BAppointment of an authority below the rank of Deputy Commissioner or Assistant Commissioner by a Commissioner, if so authorisedCorrect
  3. CAppointment of a Principal Director General by a Chief Commissioner
  4. DAppointment of an authority of the rank of Deputy Commissioner by an Assessing Officer

Explanation

Section 237(2) lets the Central Government authorise the Board, Directors General, Chief Commissioners, Directors, Commissioners and similar ranks to appoint authorities below the rank of Deputy Commissioner or Assistant Commissioner. The other options involve appointments to higher ranks or by authorities not listed, so they fall outside it.

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