Income-tax Act, 1961

Section - 116 - Income-tax authorities

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),
(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