Income Tax Act, 2025
Section 5: Ins. by Act 25 of 2014, s. 45 (w.e.f. 12013).
5. Ins. by Act 25 of 2014, s. 45 (w.e.f. 12013).
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(c) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax
(Appeals),
1(cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or
Additional Commissioners of Income-tax (Appeals),
2[(cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax,]
(d) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy
Commissioners of Income-tax (Appeals),
(e) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax,
(f) Income-tax Officers,
(g) Tax Recovery Officers,
(h) Inspectors of Income-tax.
117. Appointment of income-tax authorities.—(1) The Central Government may appoint such
persons as it thinks fit to be income-tax authorities.
(2) Without prejudice to the provisions of sub-section (1), and subject to the rules and orders of the
Central Government regulating the conditions of service of persons in public services and posts, the
Central Government may authorise the Board, or a 3[Principal Director General or Director-General], a
4[Principal Chief Commissioner or Chief Commissioner] or a 5[Principal Director or Director] or a
6[Principal Commissioner or Commissioner] to appoint income-tax authorities below the rank of an
7[Assistant Commissioner or Deputy Commissioner].
(3) Subject to the rules and orders of the Central Government regulating the conditions of service of
persons in public services and posts, an income-tax authority authorised in this behalf by the Board may
appoint such executive or ministerial staff as may be necessary to assist it in the execution of its
functions.
118. Control of income-tax authorities.—The Board may, by notification in the Official Gazette,
direct that any income-tax authority or authorities specified in the notification shall be subordinate to such
other income-tax authority or authorities as may be specified in such notification.]
8[119. Instructions to subordinate authorities.—(1) The Board may, from time to time, issue such
orders, instructions and directions to other income-tax authorities as it may deem fit for the proper
administration of this Act, and such authorities and all other persons employed in the execution of this
Act shall observe and follow such orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued—
(a) so as to require any income-tax authority to make a particular assessment or to dispose of a
particular case in a particular manner; or
Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax
Additional Directors of Income-tax or Additional Commissioners of Income-tax or
Additional Commissioners of Income-tax
Joint Directors of Income-tax or Joint Commissioners of Income-tax,]
Deputy Directors of Income-tax or Deputy Commissioners 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.
117. Appointment of income-tax authorities.—
The Central Government may appoint such
persons as it thinks fit to be income-tax authorities.
Without prejudice to the provisions of sub-section
Subject to the rules and orders of the Central Government regulating the conditions of service of
persons in public services and posts, an income-tax authority authorised in this behalf by the Board may
appoint such executive or ministerial staff as may be necessary to assist it in the execution of its
functions.
118. Control of income-tax authorities.—The Board may, by notification in the Official Gazette,
direct that any income-tax authority or authorities specified in the notification shall be subordinate to such
other income-tax authority or authorities as may be specified in such notification.]
8[119. Instructions to subordinate authorities.—
The Board may, from time to time, issue such
orders, instructions and directions to other income-tax authorities as it may deem fit for the proper
administration of this Act, and such authorities and all other persons employed in the execution of this
Act shall observe and follow such orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued—
so as to require any income-tax authority to make a particular assessment or to dispose of a
particular case in a particular manner; or