Joint Commissioner (Appeals) – Section 2(63) | Income-tax Act, 2025 vs 1961

§ 2(63) · Income-tax Act, 2025

Joint Commissioner (Appeals)

ITA 2025 · 2(63) ITA 1961 · 2(28CA)
Definition — Section 2(63)

Means a person appointed to be a Joint Commissioner of Income-tax (Appeals) or an Additional Commissioner of Income-tax (Appeals) 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 both designations included in this definition.

Act Comparison
Income-tax Act, 2025
2(63)
Joint Commissioner (Appeals)
Income-tax Act, 1961
2(28CA)
Joint Commissioner (Appeals)
Key Points
  • Maps to Section 2(28CA) of the 1961 Act
  • Introduced to reduce backlog at CIT(A) level
  • Handles appeals involving smaller tax demands — decongests the appellate system
💡 Practical Note

JC(A) was created to reduce the massive pendency at CIT(A) — handling smaller appeals so CIT(A) can focus on complex matters.

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