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 Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), | |
| (aa) | Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax, | |
| (b) | Directors-General of Income-tax or Chief Commissioners of Income-tax, | |
| (ba) | Principal Directors of Income-tax or Principal Commissioners of Income-tax, | |
| (c) | Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals), | |
| (cc) | Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals), | |
| (cca) | Joint Directors of Income-tax or Joint Commissioners of Income-tax 71[or Joint Commissioners of Income-tax (Appeals)], | |
| (d) | Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals), | |
| (e) | Assistant Directors of Income-tax or Assistant Commissioners of Income-tax, | |
| (f) | Income-tax Officers, | |
| (g) | Tax Recovery Officers, | |
| (h) | Inspectors of Income-tax. |