Additional Director – Section 2(3) | Income-tax Act, 2025 vs 1961

§ 2(3) · Income-tax Act, 2025

Additional Director

ITA 2025 · 2(3) ITA 1961 · 2(1D)
Definition — Section 2(3)

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

Act Comparison
Income-tax Act, 2025
2(3)
Additional Director
Income-tax Act, 1961
2(1D)
Additional Director
Key Points
  • Mirrors Section 2(1D) of the 1961 Act
  • Part of the investigation/intelligence wing hierarchy
  • Works under the Director General or Director
💡 Practical Note

Additional Director functions primarily in intelligence and investigation units of the Income Tax Department.

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