The Income-Tax Act, 1961

Chapter XIII

Income-Tax Authorities

A.-Appointment and control

⁴[116. Income-tax authorities.-

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),

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,]

(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,]

(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.

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).

1. Ins. by Act 32 of 1994, s. 35 (w.e.f. 1-6-1994).

2. Ins. by Act 21 of 1998, s. 39 (w.e.f. 1-10-1998).

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