This document discusses the administrative and judicial authorities of income tax in India. It lists the ranks within the administrative authorities, which are headed by the Central Board of Direct Taxes and include commissioners, directors, and various officers. The judicial authorities for appealing tax matters are outlined as the Commissioner (Appeals), Income Tax Appellate Tribunal, and the Central Board of Direct Taxes. The document also describes the process for appointing income tax authorities under Section 117 of the relevant Act, including powers held by the Central Government, Board, directors and commissioners.