Section 116 of Income Tax Act 1961

Section 116 of Income Tax Act 1961

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),

(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,

(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),

(cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),

(cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax 26[or Joint 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.