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of <h1>Definition of 'Income-tax Authority' in Section 133A of Income Tax Act 1961: Roles and Supervising Officials Explained.</h1> The term 'Income-tax authority' as defined in section 133A of the Income Tax Act 1961 includes various officials such as a Principal Commissioner, Commissioner, Principal Director, Director, Joint Commissioner, Joint Director, Assistant Director, Deputy Director, Assessing Officer, and Tax Recovery Officer. Additionally, it encompasses an Inspector of Income-tax for specific clauses and sub-sections. These authorities operate under the supervision of higher officials like the Principal Director General, Director General, Principal Chief Commissioner, or Chief Commissioner, as designated by the Board.
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