Section 237
Section 237: appointment of income-tax authorities
Section 237 is a procedural provision governing who has the power to appoint income-tax officers and staff - it deals with the internal administration of the tax department rather than any taxpayer-facing right or obligation.
What the section provides
The Central Government may appoint such persons as it thinks fit to be income-tax authorities.
Subject to the rules and orders regulating conditions of service in public services and posts, the Central Government may authorise the Board, or a Principal Director General/Director General, Principal Chief Commissioner/Chief Commissioner, Principal Director/Director, or Principal Commissioner/Commissioner, to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner.
Subject to the same rules and orders, an income-tax authority authorised by the Board may appoint executive or ministerial staff necessary to assist it in performing its functions.
Frequently asked questions
Who has the primary power to appoint income-tax authorities?
The Central Government, which may also delegate the power to appoint officers below the rank of Deputy Commissioner or Assistant Commissioner to the Board or specified senior officers.
Related sections
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Talk to our tax team about income-tax authoritiesLast updated 9 September 2026