Section 116 Income Tax Act 2025 Income-tax authorities.

Section 116 Income Tax Act 2025

CHAPTER XIII

INCOME-TAX AUTHORITIES

A.-Appointment and control

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),

¹¹[(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,

¹²[(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),

¹³[(cc)

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

¹⁴[(cca)

Joint Directors of Income-tax or Joint Commissioners of Income-tax ¹⁵[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.]