{"id":4084,"date":"2018-03-05T15:51:59","date_gmt":"2018-03-05T10:21:59","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=4084"},"modified":"2018-03-05T15:51:59","modified_gmt":"2018-03-05T10:21:59","slug":"section-116-income-tax-authorities","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-116-income-tax-authorities\/","title":{"rendered":"Section &#8211; 116 : Income-tax authorities"},"content":{"rendered":"<p>116. There shall be the following classes of income-tax authorities for the purposes of this Act, namely :\u2014<\/p>\n<p>(a)  the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963),<\/p>\n<p>(aa) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,<\/p>\n<p>(b) Directors-General of Income-tax or Chief Commissioners of Income-tax,<\/p>\n<p>(ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax,<\/p>\n<p>(c)  Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals),<\/p>\n<p>(cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),<\/p>\n<p>(cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax,<\/p>\n<p>(d)  Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals),<\/p>\n<p>(e)  Assistant Directors of Income-tax or Assistant Commissioners of Income-tax,<\/p>\n<p>(f)  Income-tax Officers,<\/p>\n<p>(g)  Tax Recovery Officers,<\/p>\n<p>(h)  Inspectors of Income-tax.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>116. There shall be the following classes of income-tax authorities for the purposes of this<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3836,446],"tags":[],"yst_prominent_words":[3853,3843,3855,3841,3851,3837,3839,3852,3845,3838,480,3846,3848,3844,3849,3840,3847,3842,3850,3854],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4084"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=4084"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4084\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=4084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=4084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=4084"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=4084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}