Income-tax Act, 1961
Section - 116 - Income-tax authorities
CHAPTER XIIIINCOME-TAX AUTHORITIESA.-Appointment and controlIncome-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), |
| (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 Inco .... To read the full section download the app from Google Play store
24 October 2026
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