CBDT Amends Jurisdiction Rules for Joint/Additional Commissioners of Income-tax (Appeals)

Last updated: 07 October 2026

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The Central Board of Direct Taxes (CBDT) has issued amendments to the jurisdiction rules 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 change, effective from the date of publication in the Official Gazette, updates existing regulations dating back to 1988.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th September, 2026
(INCOME TAX)

S.0. 5368(E).— In exercise of the powers conferred by section 238 of the Income-tax Act, 2025, the Central Board of Direct Taxes hereby makes the following further amendments to the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, vide number S.0. 359, dated the 30th March, 1988, published in the Gazette of India, Extraordinary, Part II,section 3, sub-section (ii), namely:—

In the said notification, -
i. for clause (ba), the following clause shall be substituted, namely:-"(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.”

2. This notification shall come into force from the date of publication in the Official Gazette.

[Notification No. 133 /2026 F. No. 300187/1/2026-ITA-I]
HARDEV SINGH, Under Secy.

Note: The principal notification was published in the Gazette of India, Part II, section 3, sub-section (ii),vide number S.0. 359, dated the 30th March, 1988 and was last amended by notification number 41/2023,published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), vide number S.0. 2625(E),dated the 14th June, 2023.

FAQ :

The main change is that Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) will now be subordinate to the Principal Chief Commissioners or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions.

This amendment was issued by the Central Board of Direct Taxes (CBDT) under the powers conferred by section 238 of the Income-tax Act, 2025.

This notification shall come into force from the date of its publication in the Official Gazette.

This notification further amends the principal notification S.O. 359, dated the 30th March, 1988.

The notification is issued by HARDEV SINGH, Under Secretary.