Section 236 — Income-tax authorities

Old Act equivalent: Section 116 of IT Act 1961 Sub-part: A—Authorities, jurisdiction and functions

Statutory Text

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 Commis sioners 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 Commis sioners of Income-tax (Appeals);

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

(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. Appointment of income-tax authorities.

None.

None.

None.

Applies to: All income-tax authorities under the Act.
Conditions: Hierarchical listing of authority classes from CBDT to Inspector of Income-tax.
Time limits: None.
Monetary limits: None.
Exceptions: None.