Joint Director – Section 2(64) | Income-tax Act, 2025 vs 1961

§ 2(64) · Income-tax Act, 2025

Joint Director

ITA 2025 · 2(64) ITA 1961 · 2(28D)
Definition — Section 2(64)

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

Act Comparison
Income-tax Act, 2025
2(64)
Joint Director
Income-tax Act, 1961
2(28D)
Joint Director
Key Points
  • Maps to Section 2(28D) of the 1961 Act
  • Functions in investigation, intelligence, or administrative directorate wings
  • Handles complex investigation assignments
💡 Practical Note

Joint Directors in the investigation wing handle large-scale searches and survey operations involving multiple parties.

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