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,]
(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.]