https://www.taxtmi.com/acts?id=51766 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. en-us Thu, 14 Aug 2025 12:02:04 +0530 Mon, 01 Sep 2025 11:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51766 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. Act-Rules Income Tax Thu, 14 Aug 2025 12:02:04 +0530 https://www.taxtmi.com/acts?id=51766