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of <h1>Section 116 establishes comprehensive hierarchy of income tax authorities from Central Board to Inspectors for administration</h1> Section 116 of the Income Tax Act, 1961 establishes the hierarchy of income-tax authorities empowered to administer the Act. The structure includes the Central Board of Direct Taxes at the apex, followed by various levels of officials including Principal Directors General, Directors General, Chief Commissioners, Principal Directors, Commissioners, Additional and Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Income-tax Officers, Tax Recovery Officers, and Inspectors. This provision creates a comprehensive administrative framework with distinct classes of authorities having specific jurisdictions and powers for income tax administration, appeals, and enforcement activities.
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