Director General or Director – Section 2(39) | Income-tax Act, 2025 vs 1961

§ 2(39) · Income-tax Act, 2025

Director General or Director

ITA 2025 · 2(39) ITA 1961 · 2(21)
Definition — Section 2(39)

Means a person appointed to be a Director General of Income-tax or a Director of Income-tax under section 237(1) of the Income-tax Act, 2025, and includes a Principal Director General, a Principal Director, an Additional Director, a Joint Director, a Deputy Director, or an Assistant Director. 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 all designations included in this definition.

Act Comparison
Income-tax Act, 2025
2(39)
Director General or Director
Income-tax Act, 1961
2(21)
Director General or Director
Key Points
  • Maps to Section 2(21) of the 1961 Act
  • Heads various directorates — intelligence, investigation, international taxation, transfer pricing
  • Director General can issue approvals and orders with wide jurisdiction
💡 Practical Note

The DG(Intelligence) and DG(Investigation) are among the most powerful officers in the department for enforcement actions.

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