116 Income-tax authorities

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 :-

          (athe 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,]

          (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.]