Clause 237 of the Income Tax Bill 2025 empowers government to appoint and delegate income-tax authority roles.

Clause 237 of the Income Tax Bill, 2025, outlines the appointment of income-tax authorities. The Central Government has the power to appoint individuals as income-tax authorities. It can also delegate this power to the Board or senior officials like the Principal Director General or Principal Chief Commissioner, among others, to appoint authorities below the rank of Deputy Commissioner or Assistant Commissioner. Additionally, authorized income-tax authorities can appoint necessary executive or ministerial staff to assist in their functions, all subject to the rules and orders governing public service conditions.