Clause 130 - Income-tax authorities - Direct Taxes Code Bill, 2009

Income-tax authorities 130. There shall be the following classes of income-tax authorities for the purpose of this Code, namely:- (a) Chief Commissioners of Income-tax or Directors-General of Income-tax, (b) Commissioners of Income-tax or Directors of Income-tax or Commissioners of Income-tax (Appeals), (c) Additional Commissioners of Income-tax or Additional Directors of Income-tax, (d) Joint Commissioners of Income-tax or Joint Directors of Income-tax, (e) Deputy Commissioners of Income-tax or Deputy Directors of Income-tax, (f) Assistant Commissioners of Income-tax or Assistant Directors of Income Tax, (g) Transfer Pricing Officers, (h) Income-tax Officers, (i) Tax Recovery Officers, (j) Inspectors of Income-tax.