New Provision
Section 236, IT Act 2025
Replaces (IT Act 1961)
116
Chapter
Chapter XIII — Taxation on Undistributed Profits
Effective From
1 April 2026
Statutory Text — Section 236
For the purposes of this Act, there shall be the following classes of income-tax authorities:— (a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963; (b) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax; (c) Directors General of Income-tax or Chief Commissioners of Income-tax; (d) Principal Directors of Income-tax or Principal Commissioners of Income-tax; (e) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals); (f) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals); (g) Joint Directors of Income-tax or Joint Commissioners of Income-tax or Joint Commissioners of Income-tax (Appeals); (h) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax; (i) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax; (j) Income-tax Officers; (k) Tax Recovery Officers; and (l) Inspectors of Income-tax.
Shahi & Co. — Our Understanding
This section is part of Chapter XIII of the Income Tax Act, 2025, effective from 1 April 2026. It carries forward the corresponding provision from the Income Tax Act, 1961 with simplified language and restructured drafting.
Practical Note: For specific guidance on how this provision applies to your situation, consult a qualified Chartered Accountant. The Income Tax Act, 2025 retains the substance of the old law while making it more accessible.
Shahi & Co., Chartered Accountants
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Disclaimer: This is a reproduction of Section 236 of the Income Tax Act, 2025 (No. 30 of 2025) as published in the Official Gazette of India (CG-DL-E-22082025-265620) for informational and reference purposes only. Shahi & Co., Chartered Accountants makes no warranty as to completeness or accuracy. For the official authenticated text refer to
egazette.gov.in or
incometaxindia.gov.in. This does not constitute legal or tax advice.