Section 116Central Act

Section 116: [ Income-tax authorities. [Substituted by Act 4 of 1988, Section 30, for Section 116 (w.e.f. 1.4.1988).]

The Income-tax Act, 1961

[ Income-tax authorities. [Substituted by Act 4 of 1988, Section 30, for Section 116 (w.e.f. 1.4.1988).]

- 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-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),]

(cc)[ Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),] [ Inserted by Act 32 of 1994, Section 35 (w.e.f. 1.6.1994).]

(cca)[ Joint Directors of Income-tax or Joint Commissioners of Income-tax,] [ Inserted by Act 21 of 1998, Section 39 (w.e.f. 1.10.1998).]

(d)

[ Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals), [Substituted by Act 4 of 1988, Section 30, for Section 116 (w.e.f. 1.4.1988).]

(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.]

Sec 117 — [ Appointment of income-tax authorities.- [Substituted by Act 4 of 1988, Section 30, for Sections 117 and 118 (w.e.f. 1.4.1988).]

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