Lawgist6Tax authorities
1 [(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals) 2 [Additional Director of Income-tax, 3 [Joint Director of Income-tax, Joint Commissioner of Income-tax] Deputy Director] of Income tax, Deputy Commissioner of Income-tax, Assistant Director Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.]
(2) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued--
(a) so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or
(b) so as to interfere with the discretion of the 4 [Chief Commissioner or Commissioner] (Appeals) in the exercise of his appellate functions.
(3) Every 5 [Assessing Officer] employed in the execution of this Act shall observe and follow the the orders, instructions and directions issued for his guidance by the 6 [Director General or Director or by the Chief Commissioner or Commissioner] or by the 7 [Additional Commissioner of Income-tax or] 8 [Joint Commissioner] within whose jurisdiction he performs his functions.
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1. Subs. by Act 26 of 1988, s. 73, for sub-section (1) (w.e.f. 1-4-1988).
2. Subs. by Act 32 of 1994, s. 58, for "Deputy Director" (w.e.f. 1-6-1994).
3. Subs. by Act 21 of 1998, s. 82, for "Additional Commissioner of Income-Tax" (w.e.f. 1-10-1998).
4. Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).
5. Subs. by, s. 72, ibid., for "Income-tax Officer" (w.e.f. 1-4-1988).
6. Subs. by Act 26 of 1988, s. 73, for "Director of Inspection or by the Commissioner" (w.e.f 1-4-1988).
7. Subs. by Act 32 of 1994, s. 58, for "Deputy Commissioner" (w.e.f. 1-6-1994).
8. Subs. by Act 21 of 1998, s. 82, for "Deputy Commissioner" (w.e.f 1-10-1998).
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Application of the Act
- 4 Charge of expenditure-tax
- 5 Meaning of chargeable expenditure
- 6 Tax authorities
- 7 Collection and recovery of expenditure-tax
- 8 Person responsible for collecting tax to furnish prescribed return
- 9 Assessment
- 10 Best judgment assessment
- 11 Chargeable expenditure escaping assessment
- 12 Rectification of mistake
- 13 Time limit for completion of assessment and reassessment
- 14 Interest on delayed payment of expenditure-tax
- 15 Penalty for failure to collect or pay expenditure-tax
- 16 Penalty for failure to furnish prescribed return
- 17 Penalty for concealment of chargeable expenditure
- 18 Penalty for failure to comply with notice
- 19 Penalty not to be imposed in certain cases
- 20 Notice of demand
- 21 Revision of orders by the Commissioner
- 22 Appeals to the Commissioner (Appeals)
- 23 Appeals to Appellate Tribunal
- 24 Application of provisions of Income-tax Act
- 25 Wilful attempt to evade tax, etc
- 26 Failure to furnish prescribed returns
- 27 False statement in verification, etc
- 28 Abetment of false return, etc
- 29 Certain offences to be non-cognizable
- 30 Institution of proceedings and composition of offences
- 31 Power to make rules
- 32 Power to remove difficulties
- 33 Repealed
