Section-236 : Income-tax authorities

1. Section-236 as per act

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

1. the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963;
2. Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax;
3. Directors General of Income-tax or Chief Commissioners of Income-tax;
4. Principal Directors of Income-tax or Principal Commissioners of Income-tax;
5. Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals);
6. Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals);
7. Joint Directors of Income-tax or Joint Commissioners of Income-tax or Joint Commissioners of Income-tax (Appeals);
8. Deputy Directors of Income-tax or Deputy Commissioners of Income-tax;
9. Assistant Directors of Income-tax or Assistant Commissioners of Income-tax;
10. Income-tax Officers;
11. Tax Recovery Officers; and
12. Inspectors of Income-tax.

2. Help and useful links for Section-236

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Self Service (DIY) Income Tax Filing made Easy