law: The Income-Tax Act, 1961
  Chapter XIII
  Income-Tax Authorities
  A.-Appointment and control
  4[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),
  5[(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,
  5[(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),
  1(cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),
  2[(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.
  4. Subs. by Act 4 of 1988, s. 30, for sections 116, 117 and 118 (w.e.f. 1-4-1988).
  5. Ins. by Act 25 of 2014, s. 45 (w.e.f. 1-6-2013).
  1. Ins. by Act 32 of 1994, s. 35 (w.e.f. 1-6-1994).
  2. Ins. by Act 21 of 1998, s. 39 (w.e.f. 1-10-1998).