Summary: The Central Board of Direct Taxes (CBDT), through Notification No. 133/2026 dated 30 September 2026, has amended the existing notification governing the subordination of income-tax authorities. Exercising powers conferred by section 238 of the Income-tax Act, 2025, CBDT has substituted clause (ba) of the Government’s notification bearing S.O. 359 dated 30 March 1988.
Under the substituted clause, Joint Commissioners of Income-tax (Appeals) and 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. The amendment therefore expressly identifies both Principal Chief Commissioners and Chief Commissioners as the authorities to whom these appellate income-tax authorities are subordinate, depending upon the jurisdiction in which they function.
The notification takes effect from the date of its publication in the Official Gazette. It bears S.O. 5368(E) and has been issued as Notification No. 133/2026 under F. No. 300187/1/2026-ITA-I.
The principal notification, S.O. 359 dated 30 March 1988, has undergone amendments over time. The immediately preceding amendment referred to in the present notification was notification number 41/2023, published through S.O. 2625(E) dated 14 June 2023. The present amendment consequently updates the administrative hierarchy applicable to Joint Commissioners and Additional Commissioners of Income-tax (Appeals).
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 133/2026-Income Tax | Dated: 30th September, 2026
S.O. 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.O. 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.O. 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.O. 2625(E), dated the 14th June, 2023.
