Appointment and Control [Sections 116 to 119] :

The following are the classes of income-tax authorities:

(i) The Central Board of Direct Taxes.

(ii) Principal Directors-General of Income-tax or Principal Chief Commissioners of Income tax.

(iii) Directors-General of Income-tax or Chief Commissioners of Income-tax.

(iv) Principal Directors of Income-tax or Principal Commissioners of Income-tax.

(v) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income tax (Appeals).

(vi) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals).

(vii) Joint Directors or Joint Commissioners of Income-tax

(viii) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax.

(ix) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax.

(x) Income-tax Officers.

(xi) Tax Recovery Officers.

(xii) Inspectors of Income-tax.