Income-tax authorities
CHAPTER XIII
INCOME-TAX AUTHORITIES
A. Appointment and control Income-tax authorities.
Income-tax authorities
116. There shall be the following classes of income-tax authorities for the purposes of this Act, namely :—
(a) The Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 to 1963),
(b) Directors of Inspection,
(c) Commissioners of Income-tax 2[, Commissioners of Income-tax (Appeals)] and Additional Commissioners of Income-tax,
(d) Assistant Commissioners of Income-tax, who may be either Appellate Assistant Commissioners of Income-tax or Inspecting Assistant Commissioners of Income-tax,
(e) Income-tax Officers, and
(f) Inspectors of Income-tax.
2. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[As amended by the Finance Act, 1980 and the Finance (No. 2) Act, 1980]