CHAPTER XIII

INCOME-TAX AUTHORITIES

A.—Appointment and control

⁸⁷[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),

          (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),

    ⁸⁸[(cc)  Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),]

  ⁸⁹[(cca)  Joint Directors of Income-tax or Joint Commissioners of Income-tax,]

          (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.]