Section 117 Appointment of incometax authorities.

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The Tax Publishers [1][117. Appointment of income-tax authorities. (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities. (2) Without prejudice to the provisions of sub-section (1), and subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, the Central Government may authorise the Board, or a [2][Principal Director General or Director General], a [3][Principal Chief Commissioner or Chief Commissioner] or a [4][Principal Director or Director] or a [5][Principal Commissioner or Commissioner] to appoint income-tax authorities below the rank of an Assistant Commissioner [6][or Deputy Commissioner]. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

[1][117. Appointment of income-tax authorities.

(1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities.

(2) Without prejudice to the provisions of sub-section (1), and subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, the Central Government may authorise the Board, or a [2][Principal Director General or Director General], a [3][Principal Chief Commissioner or Chief Commissioner] or a [4][Principal Director or Director] or a [5][Principal Commissioner or Commissioner] to appoint income-tax authorities below the rank of an Assistant Commissioner [6][or Deputy Commissioner].