Summary
- The Central Board of Direct Taxes (CBDT) has revised the hierarchy of appellate income tax authorities under Section 238 of the Income-tax Act, 2025.
- Notification No. 133/2026, issued on September 30, 2026, updates the subordination of Joint Commissioners and Additional Commissioners of Income-tax (Appeals) to Principal Chief Commissioners or Chief Commissioners based on jurisdiction.
- This amendment substitutes clause (ba) of the earlier notification S.O. 359 dated March 30, 1988, which has been amended multiple times since its inception.
- The changes aim to clarify administrative oversight and take effect immediately upon publication in the Official Gazette.
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