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Classes of income tax authorities

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CA Sapna Ghelani

Chartered Accountant

7550 Points Posted on 10 March 2021

what are the classes of income tax authorities

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Quick Summary

This discussion outlines the various classes of income tax authorities established under the Act. These include the Central Board of Direct Taxes, Directors-General and Chief Commissioners, Directors and Commissioners (including Appeals), Additional Directors and Commissioners, Deputy Directors and Commissioners, Assistant Directors and Commissioners, Income Tax Officers, Tax Recovery Officers, and Inspectors. A Joint Commissioner of Income Tax is also mentioned.

CA. Sourav Sarkar

Chartered Accountant

24588 Points Posted on 10 March 2021

Income- tax authorities 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, 19632 (54 of 1963 ),
(b) Directors- General of Income- tax or Chief Commissioners of Income- tax,
(c) Directors of Income- tax or, Commissioners of Income- tax or Commissioners of Income- tax (Appeals),
(cc) 3 Additional Directors of Income- tax or Additional Commissioners of Income- tax or Additional 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 Commissioners of Income- tax,
(f) Income- tax Officers,
(g) Tax Recovery Officers,
(h) Inspectors of Income- tax.]