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<h1>Income-tax authorities - classification of tax officers establishing hierarchical roles and jurisdiction in tax administration.</h1> Section 236 defines Income-tax authorities by listing the enumerated classes that comprise the statutory hierarchy: the Central Board of Direct Taxes, successive tiers of Principal Directors General/Chief Commissioners, Directors/Commissioners (including Appeals), Additional and Joint officers, Deputy and Assistant Directors/Commissioners, Income-tax Officers, Tax Recovery Officers, and Inspectors of Income-tax, thereby establishing the official categories of tax-administration authorities under the Act.