Joint Commissioner – Section 2(62) | Income-tax Act, 2025 vs 1961

§ 2(62) · Income-tax Act, 2025

Joint Commissioner

ITA 2025 · 2(62) ITA 1961 · 2(28C)
Definition — Section 2(62)

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

Act Comparison
Income-tax Act, 2025
2(62)
Joint Commissioner
Income-tax Act, 1961
2(28C)
Joint Commissioner
Key Points
  • Maps to Section 2(28C) of the 1961 Act
  • Senior AO level — handles large taxpayer assessments
  • Can grant approval for various actions including search, penalty proceedings
💡 Practical Note

Joint Commissioner approval is required for many significant departmental actions — a key check on arbitrary use of power by lower officers.

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