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[Cites 0, Cited by 0] [Section 253(11)] [Section 253] [Entire Act]

Union of India - Subsection

Section 253(11)(A) in The Income Tax Act, 2025

(A)"income-tax authority" means—
(a)a Principal Commissioner or Commissioner, a Principal Director or Director, a Joint Commissioner or Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer; and
(b)includes an Inspector of Income-tax, for the purposes of sub-sections (1)(i), (5)(a) and (8),who is subordinate to the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner, as specified by the Board;