Expanded tax-authority designation: new principal director and principal commissioner roles added with retrospective effect. The Finance (No. 2) Act, 2014 inserts clauses to include Principal Directors General of Income-tax, Principal Chief Commissioners of Income-tax, Principal Directors of Income-tax and Principal Commissioners of Income-tax, with the insertions declared to have effect from 1 June 2013, thereby expanding the roster of designated tax administration officers recognised under the provision.