116. [ Income-tax authorities. [Substituted by Act 4 of 1988, Section 30, for Section 116 (w.e.f. 1.4.1988).]
- 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),(b)Directors-General of Income-tax or Chief 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),] [ Inserted by Act 32 of 1994, Section 35 (w.e.f. 1.6.1994).](cca)[ Joint Directors of Income-tax or Joint Commissioners of Income-tax,] [ Inserted by Act 21 of 1998, Section 39 (w.e.f. 1.10.1998).](d)[ Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals), [Substituted by Act 4 of 1988, Section 30, for Section 116 (w.e.f. 1.4.1988).](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.]
