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

Under the Income-tax Act, 2025, which of the following is a class of income-tax authority listed in section 236?

Tax Recovery Officers are a listed class of income-tax authority. Section 236 of the Income-tax Act, 2025 names them along with the Board, Commissioners, Income-tax Officers and Inspectors. Tribunal Members, Registrars of Companies and Settlement Commissioners do not appear in that list.

  1. AAppellate Tribunal Members
  2. BTax Recovery OfficersCorrect
  3. CRegistrars of Companies
  4. DSettlement Commissioners

Explanation

Section 236 lists the classes of income-tax authorities, from the Central Board of Direct Taxes down to Income-tax Officers, Tax Recovery Officers and Inspectors of Income-tax. Tax Recovery Officers are expressly listed. Members of the Appellate Tribunal, Registrars of Companies and Settlement Commissioners are not in the list.

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