Income-tax authorities
Chapter XIII
Income-tax authorities
A.—Appointment and control
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),
( b) Directors-General of Income-tax or Chief Commissioners of Income-tax,
( c) Directors of Income-tax or Commissioners of Income-tax or 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.]