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

Under the Income-tax Act, 2025, the Central Government wishes to appoint staff for a Directorate. Which statement correctly describes who may appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner?

The Central Government may authorise the Board, or a Principal Director General, Director General, Principal Chief Commissioner, Chief Commissioner, Principal Director, Director, Principal Commissioner or Commissioner, to appoint income-tax authorities below Deputy or Assistant Commissioner rank. A Joint Commissioner is not in the list of authorised appointing authorities.

  1. AOnly the Central Government can make such appointments, and it cannot delegate this power to anyone
  2. BThe Central Government may authorise the Board, or a Principal Director General, Director General, Principal Chief Commissioner, Chief Commissioner, Principal Director, Director, Principal Commissioner or Commissioner, to appoint themCorrect
  3. COnly the Board may make such appointments, and no other authority can be authorised
  4. DAny Joint Commissioner may appoint them without any authorisation, subject to the service rules

Explanation

Section 237(2) lets the Central Government, subject to service rules and its orders, authorise the Board or specified senior authorities up to Commissioner rank to appoint authorities below the rank of Deputy or Assistant Commissioner. Option A ignores this delegation. Option C wrongly limits it to the Board. Option D names Joint Commissioner, who is not in the list.

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