Income-tax authorities

CHAPTER XIV

TAX ADMINISTRATION

A.—Authorities, jurisdiction and functions

For the purposes of this Act, there shall be the following classes of income-tax authorities:—

1. (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.