HIGHER AND SUBORDINATE AUTHORITIES AFTER RECENT AMENDEMENT -analysed to show that multiple designations are in practice. These need reduction and simplification to avoid litigation.

From the updated notification:

REMARKS- simple words or abbreviations of posts commonly known

CENTRAL BOARD OF DIRECT TAXES

NOTIFICATION NO. 7816 New Delhi, the 30th March, 1988

(INCOME-TAX) after recent amendment vide Notification no. 133/2026 Dated 30th September, 2026

CBDT acts under supervision and control of Central Government of India under Finance Ministry.

S.O. 359(E) - In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that-

CBDT has issued notification and amending Notifications from time to time.

(a) Principal Directors General), Principal Chief Commissioners, Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemptions) shall be subordinate to the Central Board of Direct Taxes;

Subordinates of CBDT are:

PDG of IT,

PCCIT

DGIT(Inv.)

CCIT (Central)

DGIT(I and CI)

CCIT(E)

(aa) Directors General or Chief Commissioners shall be subordinate to the Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions;]

Subordinates of

PDGIT or PCCIT are:

DGIT

CCIT

(b) Principal Directors or Directors or Principal Commissioners or Commissioners or Commissioners (Appeals) shall be subordinate to the Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners within whose jurisdiction they perform their functions;]

Subordinates of

(PDGIT or

DGIT or

PCCIT

CCIT):

PDIT

DIT

PCIT

CIT

CIT(A)

[(ba) Joint Commissioners of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) shall be subordinate to the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions.]

Subordinates of:

PCCIT

CCIT are:

JCIT (A)

ADDl.CIT(A)

(c) Additional Directors or Additional Commissioners or Joint Directors or Joint Commissioners of Income-tax shall be subordinate to the Directors or Commissioners of Income-tax within whose jurisdiction they perform their functions or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the Director or the Commissioner of the Income-tax, as the case may be, or other income-tax authority is subordinate;

Subordinates of

DIT or

CIT will be:

Addl Director IT

Addl Commissioner IT

Joint Commissioner IT

(d) Assistant Directors or Assistant Commissioners shall be subordinate to the Deputy Directors or Deputy Commissioners within whose jurisdiction they perform their functions or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the Deputy Director or the Deputy Commissioner, as the case may be, or other income-tax authority is subordinate;

Sub-ordinate of

(DDIT or

DCIT or

Or Other IT authority under whom appointed or who is superior to DDIT or DCIT) Are:

AD IT

AC IT

(e) Income-tax Officers shall, be subordinate to the Assistant Directors or Assistant Commissioners within whose jurisdiction they perform their functions or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the Assistant, Director or the Assistant Commissioner, as the case may be, or other income-tax authority is subordinate.

Subordinate of

(ADIT or

ACIT or

Or Other IT authority under whom appointed or who is superior to ADIT or ACIT), are:

ITO

(f) Tax Recovery Officers shall be subordinate to the Assistant Directors or Assistant Commissioners or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the Assistant Director or the Assistant Commissioner, as the case may be, or other income-tax authority is subordinate;

Subordinate to

(ADIT,

ACIT

Other IT authority under whom appointed or superior to ADIT, ACIT)

Are:

TRO

(g) Inspectors of Income-tax shall be subordinate to the Income-tax Officers or any other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the said office or other income-tax authority is subordinate;

Subordinate of (ITO or

other authority under whom appointed to work and to whom ITO is subordinate), are:

IIT Inspector of IT

Vide note to the notification

Note : Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central) and Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemption) shall report to the Principal Chief Commissioner of Income-tax of the respective territorial areas or region for personnel and vigilance matters.

Report will be given to PCIT of respective territorial area or region for personnel and vigilance matters by:

DGIT (Inv),

CCIT (Central)

DGIT(I and CI)

CCIT ( E ).

This note is for intended collection of reports from concerned authorities.

After Amendment on 30.09.2026

Before Amendment

(ba) Joint Commissioners of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) shall be subordinate to the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions.

[(ba) Joint Commissioners of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) shall be subordinate to the Chief Commissioners of Income-tax within whose jurisdiction they perform their functions;]"

Words inserted are:

Principal Chief Commissioners of Income-tax or

Substituted vide Notification No. 133/2026 dated 30-09-2026 w.e.f. 30-09-2026 before it was read as- see next column