Income-tax authorities

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.... the Central Boards of Revenue Act, 1963 (54 of 1963), ^4[(aa) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,] (b) Directors-General of Income-tax or Chief Commissioners of Income-tax, ^5[(ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax,] (c) Directors of Income-tax or Commissioners of Inc....

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....87 w.e.f. 01-04-1988 before it was read as, "Income-tax authorities. 116. There shall be the following classes of income-tax authorities for the purposes of this Act, namely:- (a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), (b) Directors of Inspection, (c) Commissioners of Income-tax, Co....