Commissioner – Section 2(26) | Income-tax Act, 2025 vs 1961

§ 2(26) · Income-tax Act, 2025

Commissioner

ITA 2025 · 2(26) ITA 1961 · 2(16)
Definition — Section 2(26)

Means a person appointed to be a Commissioner of Income-tax or a Director of Income-tax or a Principal Commissioner of Income-tax or a Principal Director of Income-tax under section 237(1) of the Income-tax Act, 2025. Under section 237(1), the Central Government may appoint such persons as it thinks fit to be income-tax authorities — this power of appointment covers all four designations included in this definition. The Central Government may also authorise senior authorities such as the Board, Principal Chief Commissioner, or Principal Commissioner to appoint income-tax authorities below the rank of Deputy Commissioner or Assistant Commissioner.

Act Comparison
Income-tax Act, 2025
2(26)
Commissioner
Income-tax Act, 1961
2(16)
Commissioner
Key Points
  • Maps to Section 2(16) of the 1961 Act
  • Commissioners head jurisdictional charges
  • First appellate authority is CIT(A) — distinct from Commissioner
💡 Practical Note

The Commissioner (not to be confused with Commissioner of Appeals) exercises supervisory and revisionary powers over assessments.

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