Authorities under Income Tax Law

Last updated on Jun 7, 2022

Explained below are various income tax authorities, including the governing body and income tax officers. The revenue functions of the Government of India are managed by the Ministry of Finance.

Governing Body

Central Board of Direct Taxes and the Income Tax Department

The Finance Ministry has entrusted administration of direct taxes like Income-tax to the Central Board of Direct Taxes (CBDT). The CBDT is a part of the Department of Revenue in the Ministry of Finance. The Central Board of Revenue Act, 1963 is the law that regulates the CBDT.

The CBDT provides essential inputs for policy framing and planning of direct taxes. Additionally, it administers direct tax laws through the Income Tax Department. Thus, income tax law is administered by the Income Tax Department under the control and supervision of the CBDT.​

Authorities(( Section 116, Income Tax Act, 1961)) appointed by the Income Tax Department 

The most senior ranks of income tax officers are:

  • Principal Director General or Director-General
  • Chief Commissioner or Principal Chief Commissioner
  • Director or Principal Director
  • Commissioner or Principal Commissioner

The officers mentioned above can appoint other income-tax authorities below the rank of an Assistant Commissioner or Deputy Commissioner.

Assessing Officer

An Assessing Officer is an officer of the Income Tax Department. He/she is given the power to take decisions on income tax law in a particular geographical area or over a class of persons.(( Section 7A, Income Tax Act, 1961)) You can find out who is your assessing officer based on your geographical jurisdiction, or the nature of your income. An Assessing Officer could have the designation of:

  • Assistant Commissioner or Deputy Commissioner
  • Assistant Director or Deputy Director
  • Additional Commissioner or Additional Director
  • Joint Commissioner or Joint Director

Public Relations Officer and Tax Return Preparers

If you want to take the help of any expert on tax-related matters, you can take the help of the Public Relations Officer (PRO) in the local office of the Income Tax Department.

Further, to assist regular taxpayers in preparation of their return of income and other income tax related issues, the government authorizes tax professionals called as Tax Return Preparers (TRPs).

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