116. Income -tax authorities. -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),
5[(aa) Princ ipal Directors General of Income -tax or Principal Chief Commissioners of
Income -tax,] (b)Directors -General of Income -tax or Chief Commissioners of Income -tax,
5[(ba) Principal Directors of Income -tax or Principal Commissioners of Income -tax,]