CS Executive · Tax Laws and Practice · Direct Tax at a Glance
Under the Income-tax Act, 2025, which of the following is NOT listed as a class of income-tax authority in section 236?
Appellate Tribunal members are not included among the income-tax authorities listed in section 236. That section lists the CBDT, the various Directors General and Chief Commissioners, Commissioners, Officers, Tax Recovery Officers and Inspectors, but it does not mention Tribunal members.
- ACentral Board of Direct Taxes
- BTax Recovery Officers
- CInspectors of Income-tax
- DAppellate Tribunal membersCorrect
Explanation
Section 236 lists the CBDT, Principal Directors General or Principal Chief Commissioners, Directors General or Chief Commissioners, and so on down to Tax Recovery Officers and Inspectors of Income-tax. Members of the Appellate Tribunal are not listed as a class of income-tax authority in that section, so that option is the one that does not belong.
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