[1][116. Income-tax authorities.[2]

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),

[3][(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,

[4][(ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax,]

(c) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals),

[5][(cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),]

[6][(cca) Joint Directors of Income Tax or Joint Commissioners of Income Tax] [7][or Joint Commissioners of Income-tax (Appeals)],