Income-tax Officer – Section 2(51) | Income-tax Act, 2025 vs 1961

§ 2(51) · Income-tax Act, 2025

Income-tax Officer

ITA 2025 · 2(51) ITA 1961 · 2(25)
Definition — Section 2(51)

Means a person appointed to be an Income-tax Officer 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 Income-tax Officer designation.

Act Comparison
Income-tax Act, 2025
2(51)
Income-tax Officer
Income-tax Act, 1961
2(25)
Income-tax Officer
Key Points
  • Maps to Section 2(25) of the 1961 Act
  • ITO is the base-level officer handling small taxpayer assessments
  • ITOs are Group B gazetted officers in the income tax department
💡 Practical Note

Most TDS surveys and small business assessments are handled by ITOs — they are the grassroots level 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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