Additional Commissioner – Section 2(2) | Income-tax Act, 2025 vs 1961

§ 2(2) · Income-tax Act, 2025

Additional Commissioner

ITA 2025 · 2(2) ITA 1961 · 2(1C)
Definition — Section 2(2)

Means a person appointed to be an Additional Commissioner of Income-tax under section 237(1) of the Income-tax Act, 2025.

Act Comparison
Income-tax Act, 2025
2(2)
Additional Commissioner
Income-tax Act, 1961
2(1C)
Additional Commissioner
Key Points
  • Carries forward from Section 2(1C) of the 1961 Act — substance unchanged, section reference updated to 237(1)
  • Part of the income-tax authority hierarchy
  • Exercises powers delegated by the Commissioner
💡 Practical Note

The designation exists in the same position in the authority hierarchy — no functional change from 1961 to 2025.

Published by Simplified Tax India — Clear, section-wise comparison of Income-tax Acts. ← Back to Section 2 Definitions Table
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