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<h1>Tax Governance Overhaul: Clause 236 Redefines Income Tax Authority Hierarchy and Administrative Streamlining for Enhanced Efficiency</h1> The text analyzes Clause 236 of the Income Tax Bill, 2025, comparing it with Section 116 of the Income-tax Act, 1961. It details the hierarchy of income-tax authorities, including the Central Board of Direct Taxes and various levels of commissioners and directors. The new clause streamlines administrative structure, potentially consolidating appellate functions and improving clarity in tax administration. Key changes include subtle modifications in designations and a move towards more efficient, specialized tax governance.