Addition of joint income-tax officer designations to statutory definitions recognises Joint Directors and Joint Commissioners under the Act. The Finance (No. 2) Act, 1998 inserts clause (cca) into section 116 of the Income-tax Act, expressly adding 'Joint Directors of Income-tax or Joint Commissioners of Income-tax' as specified designations, with effect from 1 October 1998; the amendment functions as a definitional inclusion within the Act's classification of income-tax officers and does not, on its face, modify procedural duties.