Income-tax Act, 1961
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), [(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, [(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), (cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals), [(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.