Section 117 - Appointment of income-tax authorities - Income-tax Act, 1961

1 [Appointment of income-tax authorities. 117. (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities. (2) Without prejudice to the provisions of sub-section (1), and subject to the rules and orders of the Central Government regu lating the conditions of service of persons in public services and posts, the Central Government may authorize the Board, or a 3 [Principal Director General or] Director-General, a 3 [Principal Chief Commissioner or] Chief Commissioner or a 3 [Principal Director or] Director or a 3 [Principal Commissioner or] Commissioner to appoint income-tax authorities below the rank of an Assistant Commissioner 2 [ or Deputy Commissioner ] . (3) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public serv ices and posts, an income-tax authority authorised in this behalf by the Board may appoint such executive or ministerial staff as may be necessary to assist it in the execution of its functions. ] ------------------------------ Notes :- 1. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Earlier, it was amended by the Finance Act, 1970, w.e.f. 1-4-1970 and the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 2. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 3. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013