CHAPTER XIII
INCOME-TAX AUTHORITIES
A.—Appointment and control
60 [Income-tax authorities.
116.     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),
             61 [(cc)            Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),]
             62 [(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.]