Section 116 - Income-tax authorities - Income-tax Act, 1961

CHAPTER XIII INCOME-TAX AUTHORITIES A.-Appointment and control 1 [Income-tax authorities. 116. There shall be the following classes of income-tax authori ties 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), 4 [(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, 5 [(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), 2 [ ( cc ) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals), ] 3 [ ( cca ) Joint Directors of Income-tax or Joint Commissioners of Income-tax 6 [ 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 Commis sioners of Income-tax, ( f ) Income-tax Officers, ( g ) Tax Recovery Officers, ( h ) Inspectors of Income-tax. ] --------------------------- Notes :- 1. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Earlier, it was amended by the Central Boards of Revenue Act, 1963, w.e.f. 1-1-1964, the Finance Act, 1970, w.e.f. 1-4-1970 and the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 2. Inserted by the Finance Act, 1994, w.e.f. 1-6-1994. 3. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 4. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013 5. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013 6. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023