Income-tax Act,1961
Act No : 43
Section :
Income-tax authorities
1[116. Income-tax authorities 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, 19632 (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), 3[(cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of income-tax (Appeals),] (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.] ------------------------------------------------------------------------ 1 Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to the substitution, section 116, as amended by the Central Boards of Revenue Act, 1963, w.e.f. 1-1-1964; the Finance Act, 1970, w.e.f. 1-4-1970 and the Finance (No. 2) Act, 1977, w.e.f. 10-7- 1978, read as under: "116. Income-tax authorities.-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 of Inspection, (c) Commissioners of Income-tax, Commissioners of Income- tax (Appeals) and Additional Commissioners of Income-tax, (d) Assistant Commissioners of Income-tax, who may be either Appellate Assistant Commissioners of Income-tax, or Inspecting Assistant Commissioners of Income-tax, (e) Income-tax Officers, and (f) Inspectors of Income-tax." 3 Inserted by the Finance Act, 1994, w.e.f. 1-6-1994. ----------------------------------------------------------------------- 1.485
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