Clause 126 - Income-tax authorities. - DIRECT TAXES CODE, 2010

A. -Tax administration

Income-tax authorities.

126. There shall be the following classes of income-tax authorities for the purposes of this Code, namely:—

        (a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963,

        (b) Chief Commissioners of Income-tax or Director-Generals of Income-tax,

        (c) Commissioners of Income-tax or Directors of Income-tax or Commissioners of Income-tax (Appeals), (d) Additional Commissioners of Income-tax or Additional Directors of Income-tax,

        (e) Joint Commissioners of Income-tax or Joint Directors of Income-tax,

        (f) Deputy Commissioners of Income-tax or Deputy Directors of Income-tax,

        (g) Assistant Commissioners of Income-tax or Assistant Directors of Income-tax,

        (h) Income-tax Officers,

        (i) Tax Recovery Officers,

        (j) Inspectors of Income-tax.