Section 245BB — Vice-Chairman to Act as Chairman or to Discharge His Functions in Certain Circumstances
Case Laws & Commentary · Income-tax Act, 1961 (as amended by the Finance Act, 2026) · bharattax.co Treatise
Provision: On a vacancy in the office of the Chairman (by death, resignation or otherwise), or where the Chairman is unable to discharge his functions (absence, illness or other cause), the Central Government may authorise a Vice-Chairman to act as, or discharge the functions of, the Chairman until a new Chairman enters office or the Chairman resumes duty.
Heading: Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.
Finance Act, 2026: Not amended.
Authorities digested: 1 (candour rule — a stop-gap succession provision; no merits litigation traced).
A. SECTION COMMENTARY
1. A succession provision
Section 245BB is a continuity device. It ensures that the Commission does not become headless: a Vice-Chairman steps into the Chairman's shoes either on a vacancy or on the Chairman's temporary incapacity, with the Central Government's authorisation. It confers no fresh adjudicatory power; the acting Chairman exercises the existing functions of the office.
2. Candour note
Provisions of this nature are not litigated on their merits; an act done by a duly authorised acting Chairman is, in any event, protected by the ordinary presumption of regularity and (where relevant) the de facto doctrine. No reported decision specific to section 245BB has been traced, and none is invented.
B. STATUTORY POSITION (verbatim text)
The text of the section, as it stands in the Act (FA-2025 base), is set out below.
245BB.
(1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or, as the case may be, such one of the Vice-Chairmen as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall act as the Chairman until the date on which a new Chairman, appointed in accordance with the provisions of this Chapter to fill such vacancy, enters upon his office.
(2) When the Chairman is unable to discharge his functions owing to absence, illness or any other cause, the Vice-Chairman or, as the case may be, such one of the Vice-Chairmen as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall discharge the functions of the Chairman until the date on which the Chairman resumes his duties.
C. AUTHORITIES
Succession provision; candour rule.
Cluster 1 — Candour
Candour — no merits authority
Position: No reported decision turning on section 245BB has been traced. The validity of acts done by an acting Chairman would, if questioned, be supported by the de facto doctrine and the presumption of official regularity (section 114, Evidence Act / section 119, Bharatiya Sakshya Adhiniyam). Stated candidly rather than supported with inapposite citation.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text is reproduced from the Income-tax Act, 1961 (text as printed in the local Act, base text amended up to the Finance Act, 2025), with the publisher's footnote apparatus and amendment-marker brackets removed; three asterisks (***) denote words or a provision omitted by amendment and retained only to mark the omission. The Income-tax Settlement Commission ceased to operate for applications made on or after 1 February 2021 (Finance Act, 2021); pending applications stand transferred to the Interim Board for Settlement (section 245AA). Finance Act, 2026 makes no change to any section of Chapter XIX-A. Citations are stated as reported; orders of the Tribunal and High Courts are flagged as such. Where a section has not been judicially construed, that is stated candidly and the nearest governing authority is given. This material is for professional reference and is not legal advice.
CHAPTER XIX-A — SETTLEMENT OF CASES
Section 245BB — Vice-Chairman to Act as Chairman or to Discharge His Functions in Certain Circumstances
Case Laws & Commentary · Income-tax Act, 1961 (as amended by the Finance Act, 2026) · bharattax.co Treatise
Provision: On a vacancy in the office of the Chairman (by death, resignation or otherwise), or where the Chairman is unable to discharge his functions (absence, illness or other cause), the Central Government may authorise a Vice-Chairman to act as, or discharge the functions of, the Chairman until a new Chairman enters office or the Chairman resumes duty.
Heading: Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.
Finance Act, 2026: Not amended.
Authorities digested: 1 (candour rule — a stop-gap succession provision; no merits litigation traced).
A. SECTION COMMENTARY
1. A succession provision
Section 245BB is a continuity device. It ensures that the Commission does not become headless: a Vice-Chairman steps into the Chairman's shoes either on a vacancy or on the Chairman's temporary incapacity, with the Central Government's authorisation. It confers no fresh adjudicatory power; the acting Chairman exercises the existing functions of the office.
2. Candour note
Provisions of this nature are not litigated on their merits; an act done by a duly authorised acting Chairman is, in any event, protected by the ordinary presumption of regularity and (where relevant) the de facto doctrine. No reported decision specific to section 245BB has been traced, and none is invented.
B. STATUTORY POSITION (verbatim text)
The text of the section, as it stands in the Act (FA-2025 base), is set out below.
245BB.
(1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or, as the case may be, such one of the Vice-Chairmen as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall act as the Chairman until the date on which a new Chairman, appointed in accordance with the provisions of this Chapter to fill such vacancy, enters upon his office.
(2) When the Chairman is unable to discharge his functions owing to absence, illness or any other cause, the Vice-Chairman or, as the case may be, such one of the Vice-Chairmen as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall discharge the functions of the Chairman until the date on which the Chairman resumes his duties.
C. AUTHORITIES
Succession provision; candour rule.
Cluster 1 — Candour
Candour — no merits authority
Position: No reported decision turning on section 245BB has been traced. The validity of acts done by an acting Chairman would, if questioned, be supported by the de facto doctrine and the presumption of official regularity (section 114, Evidence Act / section 119, Bharatiya Sakshya Adhiniyam). Stated candidly rather than supported with inapposite citation.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text is reproduced from the Income-tax Act, 1961 (text as printed in the local Act, base text amended up to the Finance Act, 2025), with the publisher's footnote apparatus and amendment-marker brackets removed; three asterisks (***) denote words or a provision omitted by amendment and retained only to mark the omission. The Income-tax Settlement Commission ceased to operate for applications made on or after 1 February 2021 (Finance Act, 2021); pending applications stand transferred to the Interim Board for Settlement (section 245AA). Finance Act, 2026 makes no change to any section of Chapter XIX-A. Citations are stated as reported; orders of the Tribunal and High Courts are flagged as such. Where a section has not been judicially construed, that is stated candidly and the nearest governing authority is given. This material is for professional reference and is not legal advice.