The document summarizes the key income tax authorities in India and their roles and responsibilities. The main authorities are: 1) The Central Board of Direct Taxes (CBDT) which is responsible for policy and administration of direct taxes. 2) Income tax officers, tax recovery officers, and inspectors who handle assessments, collections, and enforcement. 3) The CBDT, directors general, commissioners, and joint commissioners can appoint other tax authorities and delegate powers. 4) The jurisdiction and powers of tax authorities are determined by the CBDT through orders and directions.