Section-236: Income-tax authorities

Section-236 : Income-tax authorities

Section-236 provides for various classes of income-tax authorities beginning from, the Central Board of Direct Taxes and up to Inspectors of Income-tax. Learn to understand the section-236 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-236 as per act

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

the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963;
Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax;
Directors General of Income-tax or Chief Commissioners of Income-tax;
Principal Directors of Income-tax or Principal Commissioners of Income-tax;
Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals);
Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals);
Joint Directors of Income-tax or Joint Commissioners of Income-tax or Joint Commissioners of Income-tax (Appeals);
Deputy Directors of Income-tax or Deputy Commissioners of Income-tax;
Assistant Directors of Income-tax or Assistant Commissioners of Income-tax;
Income-tax Officers;
Tax Recovery Officers; and
Inspectors of Income-tax