Section 237 — Appointment of income-tax authorities

Old Act equivalent: Section 117 of IT Act 1961 Sub-part: A—Authorities, jurisdiction and functions

Statutory Text

(1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities. (2) The Central Government may, subject to the rules and its orders regulating the conditions of service of persons in public services and posts, authorise the Board, or a Principal Director General or Director General, or a Principal Chief Commis sioner or Chief Commissioner, or a Principal Director or Director, or a Principal Commissioner or Commissioner, to appoint income-tax authorities below the rank of a Deputy Commissioner or Assistant Commissioner. (3) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, an income-tax authority authorised in this behalf by the Board, may appoint such executive or ministerial staff as may be necessary to assist it in the execution of its functions. Control of income-tax authorities.

None.

None.

None.

Applies to: Central Government and CBDT.
Conditions: Central Government appoints authorities; CBDT may authorise or appoint subordinate authorities.
Time limits: None.
Monetary limits: None.
Exceptions: None.