Income-tax authorities
CHAPTER XIII
INCOME-TAX AUTHORITIES
A.—Appointment and control
Income-tax authorities
116. There shall be the following classes of Income-tax authorities for the purposes of this Act, namely: —
(a) the 1[Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963),]
(b) Directors of Inspection,
(c) 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.
1. Substituted for “Central Board of Revenue” by the Central Boards of Revenue Act, 1963, w.e.f. 1-1-1964.
[As amended by Finance Act, 1963]