For discharging various duties under the provisions of the income tax law, the government has appointed different categories of income tax officials. Each official is assigned separate work and has separate powers available with it.
- The Central Board of Direct Taxes (CBDT) happens to be the highest executive authority under the Income Tax Law. It has the power to make rules from time to time.
-
Thereafter, Directors-General or Directors or Joint Directors are appointed under the Income Tax Law and they perform their work according to their jurisdiction. Thus, the work relating to search, vigilance, inspection, investigation, exemption, are allotted separately to these officials.
|
|
- Thereafter various Chief Commissioners and Commissioners of Income Tax are appointed who function in their demarcated areas.
- For hearing appeals, the tax authority is known as Commissioner of Income Tax (Appeals).
- Then there are Deputy Commissioners of Income Tax, Assistant Commissioners of Income Tax and the Income Tax Officers. They exercise the powers Raid functions available with them under the Income Tax Law with regard to completing the tax assessment, etc. of the assessees.
- Finally, there are Inspectors of income tax who carry out the routine work of survey, inspection and assistance to higher officials.
|
| |
|
