3. There shall be the following classes of income-tax authorities for the purposes of this Ordinance, namely:- (1) The National Board of Revenue, ¹[* * *] ²[(IB) Chief Commissioner of Taxes; ] ³[(2) Directors-General of Inspection (Taxes),] ⁴[(2A) Commissioner of Taxes (Appeals),] ⁵[(2B) Commissioner of Taxes (Large Taxpayer Unit),] ⁶[(2C) Director General (Training),] ⁷[(2D) Director General, Central Intelligence Cell,] (3) Commissioners of Taxes, ⁸[(3A) Additional Commissioners of Taxes who may be either Appellate Additional Commissioners of Taxes or Inspecting Additional Commissioners of Taxes,] (4) Joint Commissioner of Taxes who may be either Appellate Joint Commissioner of Taxes or Inspecting Joint Commissioner of Taxes, (5) Deputy Commissioners of Taxes, ⁹[(6) Tax Recovery Officers nominated by the Commissioner of Taxes among the Deputy Commissioner of Taxes within his jurisdiction;] (7) Assistant Commissioners of Taxes, (8) Extra Assistant Commissioners of Taxes, and (9) Inspectors of Taxes.