The Indian Income Tax Act provides for the establishment of various authorities to administer and enforce the income tax laws. These authorities have different functions and responsibilities. Let's explore the key income tax authorities in India and their functions:

1. Central Board of Direct Taxes (CBDT):
- CBDT is the apex body responsible for formulating policies, procedures, and guidelines for the administration of direct taxes in India.
- It exercises control and supervision over the income tax department to ensure uniformity in tax law interpretation and implementation.
- CBDT is responsible for the appointment and administration of all income tax authorities in India.

2. Principal Chief Commissioner of Income Tax (PCCIT):
- PCCIT is the head of the income tax department in a particular region.
- They are responsible for the administration and supervision of all income tax officers and officials within their jurisdiction.
- PCCITs are in charge of ensuring proper tax collection, compliance, and implementation of tax policies.

3. Chief Commissioner/Commissioner of Income Tax (CCIT/CIT):
- CCIT/CIT is responsible for the administration and supervision of income tax ranges in a specified area.
- They provide guidance to income tax officers, resolve disputes, and ensure the effective implementation of tax laws.

4. Income Tax Officer (ITO):
- ITOs are the primary tax authorities responsible for assessing and collecting income tax from individuals and businesses within their jurisdiction.
- They conduct tax assessments, verify tax returns, and initiate necessary actions for tax recovery.
- ITOs also handle tax disputes and appeals at the first level.

5. Appellate Authorities:
- Income Tax Appellate Tribunal (ITAT): ITAT is an independent statutory body that hears appeals against orders passed by the lower income tax authorities. It consists of judicial and accountant members.
- Commissioner of Income Tax (Appeals) [CIT(A)]: CIT(A) is an appellate authority that deals with appeals against orders passed by ITOs.
- High Court and Supreme Court: Tax disputes can further be appealed to the High Court and Supreme Court, which have the ultimate authority to interpret and decide on income tax matters.

These income tax authorities collectively play a crucial role in the administration, enforcement, and interpretation of income tax laws in India. Their functions range from policy formulation to tax assessment, collection, and dispute resolution.