The Central Board of Direct Taxes (CBDT), Ministry of Finance, Department of Revenue, has amended the existing notification governing the administrative subordination of Income-tax authorities. Vide Notification No. 133/2026 dated September 30, 2026, CBDT has prescribed the authorities to whom Joint Commissioners of Income-tax (Appeals) [JCIT(A)] and Additional Commissioners of Income-tax (Appeals) [Addl. CIT(A)] will be subordinate.
Amendment Issued under Section 238 of Income-tax Act, 2025
The Notification has been issued in exercise of the powers conferred by Section 238 of the Income-tax Act, 2025. Through the amendment, CBDT has further modified the principal notification issued vide S.O. 359 dated March 30, 1988, relating to the administrative hierarchy and subordination of Income-tax authorities.
JCIT(A) and Addl. CIT(A) to Be Subordinate to Jurisdictional PCCIT/CCIT
CBDT has substituted clause (ba) of the principal notification to specifically provide that:
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.
Accordingly, the administrative subordination of JCIT(A) and Addl. CIT(A) will now be linked to the Principal Chief Commissioner of Income-tax (PCCIT) or Chief Commissioner of Income-tax (CCIT) having jurisdiction over the area in which such appellate authorities perform their functions.
CBDT Clarifies Administrative Reporting Structure of Appellate Authorities
The amendment provides statutory clarity regarding the administrative hierarchy of Joint Commissioners (Appeals) and Additional Commissioners (Appeals) under the Income-tax framework. The jurisdictional PCCIT or CCIT will be the superior authority for the purpose of their administrative subordination under the amended notification.
Notification Effective from Date of Gazette Publication
CBDT has provided that Notification No. 133/2026 will come into force from the date of its publication in the Official Gazette.
Amendment to Long-Standing 1988 Notification
The principal notification, S.O. 359 dated March 30, 1988, was originally published in the Gazette of India, Extraordinary, and has subsequently undergone amendments. The attached Notification records that it was last amended vide Notification No. 41/2023 [S.O. 2625(E)] dated June 14, 2023.
The Notification can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/notification-133-2026-pdf
