§236

Section 236 — Income-tax authorities

Income-tax Act, 2025 (amended upto 2026)

In plain terms: This section lists the classes of income-tax authorities: the Central Board of Direct Taxes, Principal Directors General/Principal Chief Commissioners, Directors General/Chief Commissioners, Principal Directors/Principal Commissioners and the lower ranks down to the Assessing Officer, as set out in the section.

For the purposes of this Act, there shall be the following classes of income-tax authorities:-

(a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

(b) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax;

(d) Principal Directors of Income-tax or Principal Commissioners of Income-tax;

(e) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals);

(f) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals);

[49][(fa) "Inland Waterways Authority of India" shall have the same meaning as assigned to it in section 3 of the Inland Waterways Authority of India Act, 1985 (82 of 1985);]

(g) Joint Directors of Income-tax or Joint Commissioners of Income-tax or Joint Commissioners of Income-tax (Appeals);

(h) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax;

(i) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax;

(j) Income-tax Officers;

(k) Tax Recovery Officers; and

(l) Inspectors of Income-tax.