Under the Collector are the Sub-Divisional Officers who are either Assistant Collectors (Indian Administrative Service Cadre) or District Deputy Collectors. There are, in all, four Sub-Divisional Officers in Ahmadnagar district at Ahmadnagar, Parner, Rahuri and Sangamner.

Except the Sub-Divisional Officer, Ahmadnagar, the rest are independent Sub-Divisional Officers for their respective sub-divisions. The Sub-Divisional Officer, Ahmadnagar division, is also the Resident Deputy Collector who looks after the routine work for Collector.

The Sub-Divisional Officers form the connecting link between the Mamlatdars and the Collector.

The Sub-Divisional Officer exercises all the powers conferred on the Collector by the Land Revenue Code and by any other law in force or by executive orders in regard to the talukas in his charge except such powers as the Collector may specially reserve to himself. His principal functions in regard to his sub-division are:

(1) inspection and supervision of the work of Mamlatdars, Circle Officers, Circle Inspectors and village officers including the inspection of taluka offices; (2) appointments, transfers, etc., of stipendiary village officers and the appointments etc. of hereditary village officers; (3) safe-guarding Government property by constant inspection dealing with encroachments, breaches of conditions on which land is held on restricted tenure, etc.; (4) grant of waste land and disposal of alluvial land; (5) levy of non-agricultural assessment and passing orders regarding miscellaneous land revenue; (6) hearing of appeals against decisions of Mamlatdars in assistance cases and watching the execution of assistance decrees; (7) crop and boundary mark inspection and the checking of annewaris, i.e., estimates of crop-yields for purposes of suspensions and remissions of revenue and the record of rights: (8) supervision over the realisation of Government revenue; (9) successions to watans, and other properties; and (10) land acquisition.

Magisterial: The Sub-Divisional Officer is the sub-divisional magistrate of his charge and as such exercises the powers specified in Part IV of Schedule III of the Criminal Procedure Code. These include the ordinary powers of a taluka magistrate and also the power to maintain peace (section 107); power to require security for good behaviour under sections 108, 109, 110; power to make orders calculated to prevent apprehended danger to public peace (section 144); power to record statements and confessions during a police investigation (section 164); and power to hold inquests (section 174). The Sub-Divisional Magistrate, when empowered by the State Government, has also the power to call for and forward to the District Magistrate, records and proceedings of subordinate Executive Magistrates.

As Sub-Divisional Magistrate, he is required to inspect Police Sub-Inspectors' office from much the same point of view from which the District Magistrate inspects them.

Among the other duties of the Sub-Divisional Officer may be mentioned: (1) keeping the Collector informed of what is going on in his sub-division not only from the revenue point of view but also in matters connected with law and order; (2) bringing to the notice of Collector slackness or laxity, if any, on the part of Mamlatdars, Circle Officers and Circle Inspectors etc., in his sub-division (3) undertaking forest settlement work; and (4) granting of tagai loans.

Each Sub-Divisional Officer is assisted in his work by a Shirastedar and five clerks.