Income-tax authorities
CHAPTER XIV
TAX ADMINISTRATION
A.—Authorities, jurisdiction and functions
Income-tax authorities.
236. For the purposes of this Act, there shall be the following classes of income-tax authorities:—
| (a) | the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); | |
| (b) | Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax; | |
| (c) | Directors General of Income-tax or Chief Commissioners of Income-tax; | |
| (d) | Principal Directors of Income-tax or Principal Commissioners of Income-tax; | |
| (e) | Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals); | |
| (f) | Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals); | |
| (g) | Joint Directors of Income-tax or Joint Commissioners of Income-tax or Joint Commissioners of Income-tax (Appeals); | |
| (h) | Deputy Directors of Income-tax or Deputy Commissioners of Income- tax; | |
| (i) | Assistant Directors of Income-tax or Assistant Commissioners of Income-tax; | |
| (j) | Income-tax Officers; | |
| (k) | Tax Recovery Officers; and | |
| (l) | Inspectors of Income-tax. |