Section 18(1) in The Assam Agricultural Income-Tax Act, 1939
(1)There shall be the following classes of Income Tax Authorities for the purpose of this Act, namely :(a)Commissioner of Taxes;(b)Additional Commissioner of Taxes;(c)Joint Commissioner of Taxes;(d)Deputy Commissioner of Taxes (Appeals);(e)Deputy Commissioner of Taxes;(f)Assistant Commissioner of Taxes;(g)Agricultural Income Tax Officer;(h)Superintendent of Taxes;(i)All Assam Investigation Officer;(j)Inspector of Taxes;(k)Agricultural Income Tax Inspector.
