Inspector of Income Tax

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.