For the purposes of this Act, there shall be the following classes of income-tax authorities:—(a)the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963;(b)Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax;(c)Directors General of Income-tax or Chief Commissioners of Income-tax;(d)Principal Directors of Income-tax or Principal Commissioners of Income-tax;(e)Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals);(f)Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals);(g)Joint Directors of Income-tax or Joint Commissioners of Income-tax or Joint Commissioners of Income-tax (Appeals);(h)Deputy Directors of Income-tax or Deputy Commissioners of Income-tax;(i)Assistant Directors of Income-tax or Assistant Commissioners of Income-tax;(j)Income-tax Officers;(k)Tax Recovery Officers; and(l)Inspectors of Income-tax.[Similar to Section 116 from The Income Tax Act, 1961.-Also Refer]
