Report No. 12
Chapter XIII
Income-Tax Authorities
A.-Appointment and control
127. 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 Revenue,
(b) Directors of Inspection,
(c) Commissioners of Income-tax,
(d) Assistant Commissioners of Income-tax, who may be either Appellate Assistant Commissioners of Income-tax or Inspecting Assistant Commissioners of Income-tax.
(d) Income-tax Officers, and
(e) Inspectors of Income-tax.
[Section 5(1)]
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