Deputy Director – Section 2(37) | Income-tax Act, 2025 vs 1961

§ 2(37) · Income-tax Act, 2025

Deputy Director

ITA 2025 · 2(37) ITA 1961 · 2(19C)
Definition — Section 2(37)

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

Act Comparison
Income-tax Act, 2025
2(37)
Deputy Director
Income-tax Act, 1961
2(19C)
Deputy Director
Key Points
  • Maps to Section 2(19C) of the 1961 Act
  • Functions in investigation and intelligence wings
  • Handles TDS survey and enforcement matters
💡 Practical Note

Deputy Directors are key officers in the DDIT/DCIT (Investigation) wing that conducts surveys and preliminary investigations.

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