The Central Board of Direct Taxes (CBDT) has issued a notification revising the administrative subordination of Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals).
The change has been notified under the Income-tax Act, 2025 and takes effect from the date of publication in the Official Gazette.
CBDT Notification No. 133/2026
The Ministry of Finance, Department of Revenue, CBDT issued Notification No. 133/2026 [F. No. 300187/1/2026-ITA-I] on 30 September 2026.
The notification, bearing S.O. 5368(E), amends an earlier CBDT notification dated 30 March 1988 relating to the administrative structure of income-tax authorities.
What Has Changed?
The CBDT has substituted clause (ba) of the earlier notification with a revised provision specifying the administrative hierarchy applicable to Joint Commissioners and Additional Commissioners of Income-tax (Appeals).
Under the amended clause:
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.
In practical terms, the notification establishes that these appellate authorities will be administratively subordinate to the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax having jurisdiction over the area where they perform their functions.
Change Under the Income-tax Act, 2025
The latest notification has been issued by the CBDT in exercise of powers conferred under Section 238 of the Income-tax Act, 2025.
The provision replaces the corresponding wording in the 1988 notification, bringing the administrative arrangement in line with the framework under the new Income-tax Act.
Effective Date
The amendment will come into force from the date of publication in the Official Gazette.
The notification was issued by the Ministry of Finance on 30 September 2026.
Background of the Notification
The principal notification was originally issued by the CBDT on 30 March 1988 through S.O. 359 and was published in the Gazette of India, Part II, Section 3, Sub-section (ii).
The notification has subsequently been amended from time to time. Its latest amendment before the present notification was made through Notification No. 41/2023, published vide S.O. 2625(E) dated 14 June 2023.
The latest amendment therefore updates the administrative subordination provision applicable to Joint Commissioners and Additional Commissioners of Income-tax (Appeals).
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