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Section 236 of Income Tax Act 2025 in hindi

CHAPTER XIV

TAX ADMINISTRATION

A.—Authorities, jurisdiction and functions

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

(a)the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);
1. (b)Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax;
2. (c)Directors General of Income-tax or Chief Commissioners of Income-tax;
3. (d)Principal Directors of Income-tax or Principal Commissioners of Income-tax;
4. (e)Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals);
5. (f)Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals);
6. (g)Joint Directors of Income-tax or Joint Commissioners of Income-tax or Joint Commissioners of Income-tax (Appeals);
7. (h)Deputy Directors of Income-tax or Deputy Commissioners of Income- tax;
8. (i)Assistant Directors of Income-tax or Assistant Commissioners of Income-tax;
9. (j)Income-tax Officers;
10. (k)Tax Recovery Officers; and
11. (l)Inspectors of Income-tax.

Summary

The highest administrative body is the Central Board of Direct Taxes, which is set up under the Central Boards of Revenue Act, 1963.
The senior-most executive authorities are the Principal Directors General or Principal Chief Commissioners of Income-tax, followed by Directors General or Chief Commissioners.
The middle tier includes Principal Directors, Principal Commissioners, Directors, Commissioners, and Commissioners (Appeals).
Additional, Joint, Deputy, and Assistant Directors and Commissioners form the operational supervisory management.
The hands-on authorities who interact directly with taxpayers include Income-tax Officers, Tax Recovery Officers, and Inspectors of Income-tax.

Practical examples

1On May 10, 2026, Anil receives a formal letter regarding a query on his tax return. The letter is signed by an Income-tax Officer (ITO). Looking at Section 236, Anil learns that an ITO is a legally recognized class of income-tax authority empowered to handle routine tax matters under the Act.

2A large corporate taxpayer, TechCorp Ltd, files an appeal against an assessment. The appeal is scheduled to be heard by a Commissioner of Income-tax (Appeals). Under Section 236, this Commissioner is a specific, high-ranking authority appointed to hear and decide tax disputes.

FAQ

1. What is the highest administrative authority listed under Section 236?

The Central Board of Direct Taxes (CBDT), which is constituted under the Central Boards of Revenue Act, 1963.

2. Under which Act is the Central Board of Direct Taxes constituted?

It is constituted under the Central Boards of Revenue Act, 1963 (54 of 1963).

3. Who are the hands-on, field-level officers who deal directly with taxpayer returns and collections under Section 236?

They are Income-tax Officers, Tax Recovery Officers, and Inspectors of Income-tax.

4. Are there separate authorities for handling appeals under Section 236?

Yes. The list includes Commissioners of Income-tax (Appeals), Additional Commissioners of Income-tax (Appeals), and Joint Commissioners of Income-tax (Appeals).

5. What is the rank order of supervisory directors and commissioners under Section 236?

The order flows from Principal Directors General / Principal Chief Commissioners down to Chief Commissioners, Principal Commissioners, Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, and Assistant Commissioners.

Test yourself

Q1.Which of the following is the top-most tax administrative body listed under Section 236?

Q2.Under which Act is the Central Board of Direct Taxes constituted?

Q3.Which of the following is NOT an administrative rank of Commissioner listed in Section 236?

Q4.Which officer is specifically listed in class (k) of Section 236, primarily responsible for recovering unpaid taxes?

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