Section 236
Section 236: classes of income-tax authorities
Section 236 opens Chapter XIV (Tax Administration) by listing the full hierarchy of income-tax authorities under the Act. It is a procedural, structural provision - it names the ranks of officers who administer the Act rather than creating any right or obligation for a taxpayer directly.
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
Frequently asked questions
Is this list of ranks relevant to an ordinary taxpayer?
Not directly - Section 236 is a structural provision listing the hierarchy of officers who administer the Act. A taxpayer's practical dealings are usually with the specific officer assigned jurisdiction over their case, as described in later sections such as Sections 241 and 242.
Who sits at the top of this hierarchy?
The Central Board of Direct Taxes, constituted under the Central Boards of Revenue Act, 1963.
Related sections
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Talk to our tax team about income-tax authorities and jurisdictionLast updated 9 September 2026