Clause 126 - Income-tax authorities. - Direct Taxes Code, 2010

A. -Tax administration Income-tax authorities. 126. There shall be the following classes of income-tax authorities for the purposes of this Code, namely:— (a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963, (b) Chief Commissioners of Income-tax or Director-Generals of Income-tax, (c) Commissioners of Income-tax or Directors of Income-tax or Commissioners of Income-tax (Appeals), (d) Additional Commissioners of Income-tax or Additional Directors of Income-tax, (e) Joint Commissioners of Income-tax or Joint Directors of Income-tax, (f) Deputy Commissioners of Income-tax or Deputy Directors of Income-tax, (g) Assistant Commissioners of Income-tax or Assistant Directors of Income-tax, (h) Income-tax Officers, (i) Tax Recovery Officers, (j) Inspectors of Income-tax.