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 Commissioners 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 Commissioners 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.