Income-tax Act, 1961 · Chapter XIII: Income-Tax Authorities · A. —Appointment and control
Section 116: Income-tax authorities
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
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, 1963 (54 of 1963), [(aa) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,]
(b) Directors-General of Income-tax or Chief Commissioners of Income-tax, [(ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax,]
(c) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals), 1(cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals), [(cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax,]
(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.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.