CBDT Notification No. 133/2026, S.O. 5368(E), replaces clause (ba) of an earlier notification to specify that Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are subordinate to the Principal Chief Commissioner or Chief Commissioner of Income-tax within whose jurisdiction they perform their functions. The notification says it takes effect on publication in the Official Gazette; the specific publication date is not independently confirmed in the sources available here.
What does CBDT Notification No. 133/2026 change?
Issued under section 238 of the Income-tax Act, 2025, the notification amends CBDT notification S.O. 359, dated 30 March 1988, by substituting clause (ba). Its operative wording is:
“(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.”
The practical point is that the administrative relationship is linked to the jurisdiction where the officer performs their functions. The amendment concerns two appellate officer categories: Joint Commissioners of Income-tax (Appeals), or JCIT (Appeals), and Additional Commissioners of Income-tax (Appeals), or Additional CIT (Appeals). The notification text provides the substituted clause.
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When does the amendment take effect?
The notification states that it “shall come into force from the date of publication in the Official Gazette.” That makes Gazette publication—not merely the notification’s date of 30 September 2026—the stated commencement trigger. The specific publication date should be checked against the Official Gazette before assigning a calendar effective date.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Does this change taxpayer appeal rights or procedure?
The notification addresses administrative subordination. Its text does not establish a change to taxpayers’ appeal rights, filing steps, or the merits powers of appellate officers. Those matters should not be inferred from this amendment alone.
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Separately, the Income Tax Department’s section 246 page describes, among other matters, the transfer of certain pending appeals to a Joint Commissioner (Appeals). That is procedural context for the office, not evidence that this subordination amendment changes section 246 or the appeal process. See the department’s section 246 material.
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