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What are the types of income tax authorities in India ?

There shall be the following types of income tax authorities for the purposes of this Act [116]:

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(a) The Central Board of Direct Taxes constituted under the Central Board of Revenue Act, 1963.

(b) Directors-General of Income-tax or Chief Commissioners of Income-tax.

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(c) Directors of Income-tax or Commissioners of Income-tax or Commissioner of Income-tax (Appeals).

(d) Additional Directors of Income-tax, or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals).

(e) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals).

(f) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax.

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(g) Income-tax Officers.

(h) Tax Recovery Officers.

(i) Inspector of Income-tax.

The authorities acting under the Income-tax Act have to act judicially and one of the requirements of judicial action is to give a fair hearing to the person before deciding against him. The taxing authorities exercise quasi-judicial powers and in doing so they must act in a fair and not a partisan manner.

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