3.  Income tax authorities.-

(1)  There shall be the following classes of income tax authorities for the purposes of this Ordinance, namely:-

(a)    Central Board of Revenue;

(aa)   Regional Commissioners of Income Tax;

(b)    Director-General of Investigation and Intelligence;

(bb)  Director-General of Training and Research;

(bbb) Director-General of Tax Withholding;

(c)    Commissioners of Income Tax;

(d)    Additional Commissioners of Income Tax, who may be either Appellate Additional Commissioners of Income Tax or Inspecting Additional Commissioners of Income Tax;

(dd) Income Tax Panels;

(e)    Deputy Commissioners of Income Tax; and

(f)    Inspectors of Income Tax.

(1A) Commissioners of Income Tax, Additional commissioners of Income Tax, Income Tax Panels, Deputy Commissioners of Income Tax and Inspectors of Income Tax shall be subordinate to the Regional Commissioners of Income Tax within whose jurisdiction they perform their functions.

(2)   Inspecting Additional Commissioners, Income Tax Panels, Deputy Commissioners of Income Tax and Inspectors of Income Tax shall be subordinate to the Commissioners within whose jurisdiction they perform their functions.

(3)   Deputy Commissioners of Income Tax and Inspectors of Income Tax shall be subordinate to the Inspecting Additional Commissioners within whose jurisdiction they perform their functions.

(4)   Inspectors of Income Tax shall be subordinate to the Deputy Commissioners of Income Tax within whose jurisdiction they perform their functions.