AUTHORITIES UNDER THE INCOME TAX ACT
Following are the Income tax authorities under the Income Tax Act, 1961.
They discharge executive and administrative function.
1. The Central Board of Direct Taxes
2. Directors General of Income Tax / Chief Commissioners of Income Tax
3. Directors of Income Tax / Commissioners of Income Tax / Commissioners of
Income Tax Appeal
4. Additional Directors of Income Tax / Additional Commissioners of Income
Tax/ Additional Commissioners of Income Tax Appeal
5. Joint Directors of Income Tax / Joint Commissioners of Income Tax
6. Deputy Directors of Income Tax / Deputy Commissioners of Income Tax /
Deputy Commissioners of Income Tax Appeal
7. Assistant Directors of Income Tax / Assistant Commissioners of Income Tax
8. Income Tax Officers
9. Tax Recovery Officers
10. Inspectors of Income Tax
POWERS OF CENTRAL BOARD OF DIRECT TAXES
i) The Board may give instructions to the Subordinate Authorities.
The Board cannot give instructions/directions to any Income tax authority to
make a particular type of assessment, or to dispose a particular case in a
particular manner.
The Board also cannot give instructions/directions to interfere with the
discretion of the Deputy Commissioner or the Commissioner of Appeal.
The Board may give instructions/directions to the Income tax Authorities from
time to time for the proper administration of the Act.
ii) The Board may give instructions for the efficient management of assessment
and collection of revenue.
iii) The Board may authorise any Income tax authority to admit an application for
any exemption or refund after the expiry of the period.
iv) The Board may relax any requirement which the assesse has failed to comply
with for claiming deduction.
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AUTHORITIES UNDER THE INCOME TAX ACT
POWERS OF DIRECTOR GENERAL
i) To give instructions to the Income tax officers
ii) To carry out inquiry or investigation
iii) To carry out search and seizure
iv) To carry out requisition of books of accounts
v) To carry out survey
vi) To make any inquiry
POWERS OF COMMISSIONERS OF INCOME TAX
Commissioners of Income Tax are appointed by the Central Government.
They are the head of the Income tax administration.
They have administrative as well as judicial powers.
Some of the powers are listed below.
i) To appoint officers of Income tax and Inspectors of Income tax
ii) To assign functions to the inspectors of Income tax
iii) To give instructions to the subordinate authorities
iv) To transfer cases
v) To carry out search and seizure
vi) To carry out requisition of books of accounts
vii) To make any inquiry
viii) To discover and produce evidence
ix) To make a reference to the High Court
x) To disclose any information in respect of the assesse, etc.
POWERS OF INCOME TAX OFFICERS
Income tax officers of Class I service are appointed by the Central Govt.
But, Income tax officers of Class II service are appointed by the Commissioners
of Income tax.
Some of the powers of the Income tax officers are as follows.
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AUTHORITIES UNDER THE INCOME TAX ACT
i) To discover and produce evidence
ii) To carry out requisition of books of accounts
iii) To call for information
iv) To carry out survey
v) To inspect the registers of Company
vi) To allot PAN
vii) To make assessment
viii) To direct an assessee to get his account audited
ix) To impose penalties for non-payment of self-assessment tax
x) To re-assess escaped income
xi) To demand advance payment of tax
xii) To grant refunds
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