Income tax authorities

A Commissioner, Joint Commissioner, Director, Assistant Director, Deputy Director, Assessing Officer, Tax Recovery Officer, and Inspector of Income-tax are all considered to be income-tax authorities. The Central Government may designate as many Directors of Examination as it sees suitable, and Directors of Inspection shall carry out the duties of any other Income-tax authority that may be delegated to them by the Central Government, under the supervision of the Central Board of Revenue.

The number of Income Tax Commissioners may be determined by the Central Government and they must carry out their duties with regard to the areas, people, classes of people, income, classes of incomes, cases, and classes of cases that the Central Board of Revenue may specify. When two or more Commissioners of Income-tax have been given the same area, the same people or classes of people, the same income or classes of incomes, or the same cases or classes of cases as a result of such directions, they are each granted concurrent jurisdiction, subject to any commands the Central Board of Revenue may issue regarding the division and allocation of the work that needs to be done.

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The Commissioner may designate as many Income-tax Officers of Class II service and Investigators of Income-tax as may, from time to time, be officially recognised by the Central Government, according to the rules and orders of the Central Government governing the conditions of service of persons in public services and posts. The Central Government may designate as many Appellate or Examining Assistant Commissioners of Revenue and Income-tax Officers of Class I service as it thinks fit. An income-tax body may engage the executive or ministerial personnel that may be required to assist it in carrying out its activities, subject to the laws and instructions of the Central Government controlling the terms of employment of people in public services and posts.

The Central Board of Revenue will have direct supervision over the Appellate Assistant Commissioners of Income-tax, and they will carry out their duties with regard to the individuals or groups of individuals in the regions that they may specify. Assistant Commissioners of Income-tax who conduct inspections and Income-tax Officers must carry out their duties with regard to the individuals or groups of individuals [or the incomes or categories of income or] the locations that the Commissioner of Income-tax may specify.

Inspectors of Income-tax shall fulfil the duties given to them in carrying out this Act by the Income-tax Officer or other Income-tax authority to which they are authorised to serve, and shall be obedient to such Officer or authority.

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