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Classes of income tax authorities

CA Sapna Ghelani (Chartered Accountant) (7550 Points)

10 March 2021

what are the classes of income tax authorities

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 10 March 2021

Income- tax authorities There shall be the following classes of income- tax authorities for the purposes of this Act, namely:-
(a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 19632 (54 of 1963 ),
(b) Directors- General of Income- tax or Chief Commissioners of Income- tax,
(c) Directors of Income- tax or, Commissioners of Income- tax or Commissioners of Income- tax (Appeals),
(cc) 3 Additional Directors of Income- tax or Additional Commissioners of Income- tax or Additional Commissioners of income- tax (Appeals),]
(d) Deputy Directors of Income- tax or Deputy Commissioners of Income- tax or Deputy Commissioners of Income- tax (Appeals),
(e) Assistant Directors of Income- tax or Assistant Commissioners of Income- tax,
(f) Income- tax Officers,
(g) Tax Recovery Officers,
(h) Inspectors of Income- tax.]