Inspector of Income Tax

Inspector of income tax has been defined under which section of income tax act ?
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Quick Summary
This discussion clarifies the definition of an Income Tax Inspector under the Income Tax Act. It highlights that Section 2(28) defines the term, referring to individuals appointed under Section 117(1). The role of these inspectors within the Department of Income Tax, under the CBDT, and their typical postings in assessment or non-assessment sections are also briefly explained.

Section 2(28) :- Inspector of Income-tax" means a person appointed to be an Inspector of Income-tax under sub-section (1) of section 117;
Correct answer is section 2 or section 117 ??
An income tax Inspector is usually posted in Assessment Section or Non Assessment Section. ... Income Tax Inspectors are part of Department of Income Tax, which functions under the Central Board of Direct Taxes (CBDT), which is a statutory authority which deals with matters relating to levy and collection of direct taxes.

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