1There 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), 2 (aa) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,
(b) Directors-General of Income-tax or Chief Commissioners of Income-tax,
2 (ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax,
(c) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals),
3 (cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),
4 (cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax,
(d) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals),
(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.
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1. Subs. by Act 4 of 1988, s. 30, for sections 116, 117 and 118 (w.e.f.
1-4-1988).
2. Ins. by Act 25 of 2014, s. 45 (w.e.f. 1-6-2013).
3. Ins. by Act 32 of 1994, s. 35 (w.e.f. 1-6-1994).
4. Ins. by Act 21 of 1998, s. 39 (w.e.f. 1-10-1998).
Section 116 Income-tax authorities
Section 117 Appointment of income-tax authorities
Section 118 Control of income-tax authorities
Section 119 Instructions to subordinate authorities
Section 120 Jurisdiction of income-tax authorities
Section 124 Jurisdiction of Assessing Officers
Section 127 Power to transfer cases
Section 129 Change of incumbent of an office
Section 131 Power regarding discovery, production of evidence, etc
Section 132 Search and seizure