Section 237 — Appointment of income-tax authorities

(1) The Central Government may appoint such persons as it thinks fit to be
income-tax authorities.
(2) The Central Government may, subject to the rules and its orders regulating the
conditions of service of persons in public services and posts, authorise the Board,
or a Principal Director General or Director General, or a Principal Chief Commis-
sioner or Chief Commissioner, or a Principal Director or Director, or a Principal
Commissioner or Commissioner, to appoint income-tax authorities below the rank
of a Deputy Commissioner or Assistant Commissioner.
(3) Subject to the rules and orders of the Central Government regulating the
conditions of service of persons in public services and posts, an income-tax authority
authorised in this behalf by the Board, may appoint such executive or ministerial
staff as may be necessary to assist it in the execution of its functions.