Section 117

Appointment of Income-tax authorities

117. (1) The Central Government may appoint as many Directors of Inspection, Commissioners of Income-tax, *[Additional Commissioners of Income-tax] Appellate or Inspecting Assistant Commissioners of Income-tax and Income-tax Officers of Class I Service, as it thinks fit.

(2) The Commissioners may, subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts appoint as many Income-tax Officers of Class II Service and as many Inspectors of Incone-tax as may be sanctioned by the Central Government.

(3) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, an Income-tax authority may appoint such executive or ministerial staff as may be necessary to assist it in the execution of its functions.

[As amended by Finance Act, 1970]