INCOME TAX AUTHORITIES

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INCOME TAX AUTHORITIES

  • Classes of Income-tax authorities: The following are the classes of income-tax authorities
    • The Central Board of Direct
    • Principal Directors-General of Income-tax or Principal Chief Commissioners of Income-
    • Directors-General of Income-tax or Chief Commissioners of Income-tax.
    • Principal Directors of Income-tax or Principal Commissioners of Income-tax.
    • Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals).
    • Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals).
    • Joint Directors or Joint Commissioners of Income-tax.
    • Deputy Directors of Income-tax or Deputy Commissioners of Income-tax.
    • Assistant Directors of Income-tax or Assistant Commissioners of Income-tax.
    • Income-tax
    • Tax Recovery
    • Inspectors of Income-tax.
  • Meaning of “Assessing Officer”: In this connection, it may be noted that under section 2(7A), the term ‘Assessing Officer’ means –
    • the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director; or
    • the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under section 120(1) or (2) or any other provision of the Act; and
    • The Additional Commissioner or Additional Director or Joint Commissioner or Joint Director who is directed under section 120(4) (b) to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing
  • Central Board of Direct Taxes (CBDT): The Central Board of Direct Taxes (CBDT) is a statutory body constituted under the Central Board of Revenue Act, 1963. It consists of a number of members appointed by the Central Government for the performance of such duties, as may be entrusted to the Board from time to time. It is functioning under the jurisdiction of the Ministry of The CBDT, besides being the highest executive authority, exercises control and supervision over all officers of the Income-tax Department and is authorised to exercise certain powers conferred upon it by the Income-tax Act, 1961. In particular, it has the powers, subject to the control and approval of the Central Government to make any rules, from time to time for the proper administration of the provisions of the Income-tax Act, 1961. All the rules under the Act are framed by the CBDT under section 295 and placed before the Parliament. In addition to the general power of making rules and of superintendence, the Board has been given specific powers on several matters.

 

 

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