236. 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; (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