India - Income Tax Act 2010 - Saarc

1.609 CH. XIII - INCOME-TAX AUTHORITIES - APPOINTMENT S. 116(2) Notwithstanding anything contained in any other provisions of this Act, wherethe fringe benefit tax recovered from the employee is deemed to be the tax paidby such employee under sub-section (1), such employee shall, under this Act, notbe entitled to claim—(i) any refund out of such payment of tax; or(ii) any credit of such payment of tax against tax liability on other incomeor against any other tax liability.]Application of other provisions of this Act.115WL. Save as otherwise provided in this Chapter, all other provisions of thisAct shall, as far as may be, apply in relation to fringe benefits also.]86[Chapter XII-H not to apply after a certain date.115WM. Nothing contained in this Chapter shall apply, in respect of any assessmentfor the assessment year commencing on the 1st day of April, 2010or any subsequent assessment year.]CHAPTER XIIIINCOME-TAX AUTHORITIESA.—Appointment and control87[Income-tax authorities.116. There shall be the following classes of income-tax authorities for thepurposes of this Act, namely :—(a) the Central Board of Direct Taxes constituted under the CentralBoards of Revenue Act, 1963 (54 of 1963),(b) Directors-General of Income-tax or Chief Commissioners ofIncome-tax,(c) Directors of Income-tax or Commissioners of Income-tax or Commissionersof Income-tax (Appeals),88[(cc) Additional Directors of Income-tax or Additional Commissionersof Income-tax or Additional Commissioners of Income-tax(Appeals),]89[(cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax,](d) Deputy Directors of Income-tax or Deputy Commissioners ofIncome-tax or Deputy Commissioners of Income-tax (Appeals),(e) Assistant Directors of Income-tax or Assistant Commissioners ofIncome-tax,(f) Income-tax Officers,(g) Tax Recovery Officers,(h) Inspectors of Income-tax.]86. Inserted by the Finance (No. 2) Act, 2009, w.r.e.f. 1-4-2009.87. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Earlier, it wasamended by the Central Boards of Revenue Act, 1963, w.e.f. 1-1-1964, the Finance Act,1970, w.e.f. 1-4-1970 and the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.88. Inserted by the Finance Act, 1994, w.e.f. 1-6-1994.89. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.