Section - 2(21) (of Income Tax Act, 1961), Director General or Director defined under

Section - 2(21) (of Income Tax Act, 1961), Director General or Director defined under

Income Tax

Definitions of "Director General or Director"

"Director General or Director" means a person appointed to be a Director General of Income-tax or a Principal Director General of Income-tax or, as the case may be, a Director of Income-tax or a Principal Director of Income-tax, under sub-section (1) of section 117 (of Income Tax Act, 1961), and includes a person appointed under that sub-section to be an Additional Director of Income-tax or a Joint Director of Income-tax or an Assistant Director or Deputy Director of Income-tax;