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[(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).