Deputy Commissioner – Section 2(36) | Income-tax Act, 2025 vs 1961

§ 2(36) · Income-tax Act, 2025

Deputy Commissioner

ITA 2025 · 2(36) ITA 1961 · 2(19A)
Definition — Section 2(36)

Means a person appointed to be a Deputy Commissioner 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, and this appointment power covers the Deputy Commissioner designation.

Act Comparison
Income-tax Act, 2025
2(36)
Deputy Commissioner
Income-tax Act, 1961
2(19A)
Deputy Commissioner
Key Points
  • Maps to Section 2(19A) of the 1961 Act
  • Handles mid-level assessments and appeals within the department
  • Can exercise powers of AO in appropriate cases
💡 Practical Note

Deputy Commissioner is a Group A IRS officer who handles more complex assessments and departmental appeal matters.

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