Section 236: classes of income-tax authorities

Introduction

Section 236 identifies the classes of officers and bodies that the Act calls income-tax authorities. Later provisions allocate particular functions and approval powers to particular classes, so the title of an official matters when checking a notice or order.

Key takeaways

The classes of income-tax authorities

For the purposes of the Act, the following classes of income-tax authorities exist:

• 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
• Inspectors of Income-tax

Practical scope

Use the list to identify the class of authority named in a communication. A Commissioner, a Commissioner (Appeals), an Assessing Officer acting under the jurisdiction framework and a Tax Recovery Officer may perform different functions; the legal basis for the particular action matters.

Read the appointment, control and jurisdiction provisions separately. Section 237 concerns appointment, Section 238 allows notified subordination, and Section 241 concerns the exercise of powers and functions. Section 236 should not be turned into a complete organisational chart or a blanket allocation of all powers.

Limits and separate requirements

A listed designation does not by itself show that the official has jurisdiction over the particular person, territory, income or case. Check the applicable assignment and the provision authorising the action.

This classification provision does not decide whether a particular notice is valid or whether the proposed tax is due. A challenge needs the actual notice, relevant power and procedural record.

Step-by-step review

1. Record the issuing officer’s exact designation and the action proposed.

2. Match the designation with the relevant authority class and statutory definitions.

3. Identify the provision conferring the particular power and any rank, approval or jurisdiction condition.

4. Keep the communication and applicable order or direction with a note of the issue requiring clarification.

Hypothetical example

Hypothetical illustration: a business receives a communication from a Tax Recovery Officer. Section 236 confirms that this is a recognised class of income-tax authority. Whether the particular recovery step is authorised must still be checked under the recovery provisions and relevant case records; the list alone does not answer that question.

Records to prepare

Notice or order with exact designation and issuing office.

The particular power-granting provision and applicable assignment or jurisdiction instrument.

Relevant approval or authorisation where the governing provision requires it.

Official amended Act source

• Income-tax Act, 2025 as amended by Finance Act, 2026: Section 236 and related provisions

Step-by-step flow for identifying an income-tax authority under Section 236

1. 1

   What designation does the officer use?

   Note the exact designation on the notice, order or communication, including any suffix such as "(Appeals)".

2. 2

   Does the designation match a class in Section 236(a) to (l)?

   The classes run from the Central Board of Direct Taxes down to Income-tax Officers, Tax Recovery Officers and Inspectors of Income-tax.

   • Yes: The officer belongs to that class of income-tax authority; go to the next step.
   • No: The person is not one of the listed classes. Check under which provision the person is acting, for example as staff appointed under Section 237(3).
3. 3

   How was the authority appointed?

   Appointment is under Section 237: by the Central Government, or for ranks below Deputy Commissioner or Assistant Commissioner, by an authority it has authorised.

4. 4

   To whom is the authority subordinate?

   Under Section 238 the Board may, by notification, make one authority subordinate to another. Section 236 itself only lists classes.

5. 5

   Does the authority have the power and jurisdiction for this matter?

   Powers and functions are exercised as per Board directions under Section 241, and an Assessing Officer's jurisdiction follows Section 242. Being in the list does not by itself give every power under the Act.

Practical checklist

Glossary

Authority class

One of the bodies or categories of officers identified in Section 236.

Jurisdiction

The scope within which an authority may exercise the assigned powers and functions.

Frequently asked questions