Section 236 — Income-tax authorities

For the purposes of this Act, there shall be the following classes of income-tax
authorities:—
( a) the Central Board of Direct Taxes constituted under the Central Boards
of Revenue Act, 1963 (54 of 1963);
( b) Principal Directors General of Income-tax or Principal Chief Commis-
sioners of Income-tax;
( c) Directors General of Income-tax or Chief Commissioners of Income-tax;
( d) Principal Directors of Income-tax or Principal Commissioners of
Income-tax;
( e) Directors of Income-tax or Commissioners of Income-tax or Commis-
sioners of Income-tax (Appeals);
( f) Additional Directors of Income-tax or Additional Commissioners of
Income-tax or Additional Commissioners of Income-tax (Appeals);
(g) Joint Directors of Income-tax or Joint Commissioners of Income-tax or
Joint Commissioners of Income-tax (Appeals);
( h) Deputy Directors of Income-tax or Deputy Commissioners of Income-
tax;
( i) Assistant Directors of Income-tax or Assistant Commissioners of
Income-tax;
( j) Income-tax Officers;
( k) Tax Recovery Officers; and
( l) Inspectors of Income-tax.