(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).]
