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.
