116. Income-tax authorities.

3 judgments cite this provision SC

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), 1(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,]

(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.