Income-tax authorities.

There shall be the following classes of income-tax authorities for the purposes of this Act, namely:—

1. (a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), 5[(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, 5[(ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax,]
2. (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), 2[(cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax,]
3. (d) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals),
4. (e) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax,
5. (f) Income-tax Officers,
6. (g) Tax Recovery Officers,
7. (h) Inspectors of Income-tax.

¹ Ins. by Act 22 of 2007, s. 41 (w.e.f. 1-4-2007).

² Ins. by Act 18 of 2008, s. 29 (w.e.f. 1-4-2008).

³ Ins. by Act 33 of 2009, s. 49 (w.e.f. 1-4-2009).

⁴ Subs. by Act 4 of 1988, s. 30, for sections 116, 117 and 118 (w.e.f. 1-4-1988).

⁵ Ins. by Act 25 of 2014, s. 45 (w.e.f. 1-6-2013).