CBDT Revises Administrative Hierarchy for Appellate Income Tax Authorities via Notification No. 133/2026
Overview
The Central Board of Direct Taxes (CBDT) has issued a fresh notification revising the subordination structure applicable to certain appellate income tax authorities. Issued on 30 September 2026 and bearing reference S.O. 5368(E), this notification — formally identified as Notification No. 133/2026 under F. No. 300187/1/2026-ITA-I — introduces a targeted amendment to a long-standing government notification that has governed the administrative hierarchy of income tax authorities since 1988.
The amendment has been made in exercise of powers conferred under Section 238 of the Income-tax Act, 2025, and its effect is immediate, coming into force from the date of its publication in the Official Gazette.
Background: The Principal Notification and Its History
The foundation for this amendment lies in the original notification bearing S.O. 359, dated 30 March 1988, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii). This principal notification has served as the governing instrument defining the subordination relationships among various income tax authorities across India.
Over the years, the notification has undergone periodic revisions to reflect changes in the administrative structure of income tax departments. The most recent amendment prior to the present notification was effected through Notification No. 41/2023, published via S.O. 2625(E) dated 14 June 2023.
The current notification — Notification No. 133/2026 — represents the next evolution in this chain of amendments, specifically addressing the hierarchical positioning of Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals).
The Core Amendment: Substitution of Clause (ba)
What Has Changed
The CBDT has substituted clause (ba) of the principal notification S.O. 359 dated 30 March 1988 with a revised provision. The substituted clause now reads as follows:
"(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."
Understanding the Amendment
The revised clause establishes a clear and unambiguous line of administrative subordination for two specific categories of appellate authorities:
- Joint Commissioners of Income-tax (Appeals)
- Additional Commissioners of Income-tax (Appeals)
Under the amended provision, both of these appellate authorities are placed under the administrative supervision of either: