CHAPTER XIII

 

INCOME-TAX AUTHORITIES

 

A.—Appointment and control

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),

(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),

(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,¹[or Joint 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.

 

 

 

Notes-

1. Inserted by the Finance Act, 2023 dated 01.02.2023 w.e.f 01.04.2023.