law: The Income-Tax Act, 1961
  117. Appointment of income-tax authorities.-
  (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities.
  (2) Without prejudice to the provisions of sub-section (1), and subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, the Central Government may authorise the Board, or a 3[Principal Director General or Director-General], a 4[Principal Chief Commissioner or Chief Commissioner] or a 5[Principal Director or Director] or a 6[Principal Commissioner or Commissioner] to appoint income-tax authorities below the rank of an 7[Assistant Commissioner or Deputy Commissioner].
  (3) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, an income-tax authority authorised in this behalf by the Board may appoint such executive or ministerial staff as may be necessary to assist it in the execution of its functions.
  3. Subs. by Act 25 of 2014, s. 4, for "Director General" (w.e.f. 1-6-2013).
  4. Subs. by s. 4, ibid., for "Chief Commissioner" (w.e.f. 1-6-2013).
  5. Subs. by s. 4, ibid., for "Director" (w.e.f. 1-6-2013).
  6. Subs. by s. 4, ibid., for "Commissioner" (w.e.f. 1-6-2013).
  7. Subs. by Act 21 of 1998, s. 3, for "Assistant Commissioner" (w.e.f. 1-10-1998).