Income-tax Authorities

Income-tax Authorities

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Income Tax
Income-tax Authorities [Section 116]

 Income-tax Authorities [Section 116] [W.r.e.f. 01-06-2013]


Section 116 specifies income-tax authorities for the purposes and section 117 states that the Central Government may appoint such persons as it thinks fit to be income-tax authorities. The income-tax authorities enumerated under section 116 include Central Board of Direct taxes, Directors-General of Income-tax or Chief Commissioners of Income-tax, Directors of Income-tax or Commissioners of Incometax etc. In view of the creation of new income-tax authorities, the Finance (No. 2) Act, 2014 has amended the aforesaid section 116 so as to include the newly created income-tax authorities i.e. "Principal Chief Commissioner of Income-tax", "Principal Commissioner of Income-tax", "Principal Director General of Incometax" and "Principal Director of Income-tax" to mean a person appointed to be an income-tax authority under section 117. back


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