The Central Board of Direct Taxes (CBDT) has updated the administrative hierarchy for Joint Commissioners and Additional Commissioners of Income-tax (Appeals). These officials will now be subordinate to the Principal Chief Commissioners or Chief Commissioners of Income-tax within their operational jurisdiction. This revision, made under the Income-tax Act, 2025, supersedes previous arrangements and takes effect upon its publication in the Official Gazette.
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 Se
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FAQ :
The CBDT has revised the administrative subordination of Joint Commissioners and Additional Commissioners of Income-tax (Appeals), making them subordinate to the Principal Chief Commissioners or Chief Commissioners of Income-tax in their respective jurisdictions.
The revision has been made under the Income-tax Act, 2025.
The amendment comes into effect from the date of its publication in the Official Gazette.
The notification is CBDT Notification No. 133/2026, issued on 30 September 2026.
The roles affected are Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals).