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.]