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Income-Tax
Authorities :
There shall be the following classes of income-tax authorities for the
purposes of the Act 116, namely:-
| (a)
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the Central Board of Direct Taxes
constituted under the Central Boards of Revenue Act, 1963 (54 of
1963),
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|
(b) |
Directors-General of Income-tax
or Chief Commissioners of Income-tax,
|
| (c) |
Directors of Income-tax or
Commissioners of Income-tax or Commissioners of Income-tax
(Appeals),
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| (cc)
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Additional Directors of
Income-tax or Additional Commissioners of Income-tax or Additional
Commissioners of Income-tax (Appeals),
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(cca) |
Joint Directors of Income-tax or
Joint Commissioners of Income-tax.
|
| (d) |
Deputy Directors of Income-tax or
Deputy Commissioners of Income-tax or Deputy Commissioners of
Income-tax (Appeals),
|
| (e) |
Assistant Directors of Income-tax
or Assistant Commissioners of Income-tax,
|
| (f) |
Income-tax Officers,
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| (g) |
Tax Recovery Officers,
|
| (h)
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Inspectors of Income-tax. |
Powers of the authorities :
For all purposes of the Income-tax Act, the IT authorities are vested
with the various powers which are vested in a Court of Law under the
Code of Civil Procedure while trying a suit in respect of any case. More
particularly, the provisions of the Code of Civil procedure and the
powers granted to the tax authorities under the code would be in respect
of :
- Discovery and inspection
- enforcing the attendance,
including any officer of a bank and examining him on oath
- compelling the production of
books of account and the documents
- collection certain information
[section 133B-inserted by the finance act, 1986]
- Issuing commissions and summons
It shall be duty of every person who
has been allotted permanent account number to quote such number in all
his returns or correspondence with income tax authorities, in all
challans for the payment of any sum, in all documents prescribed by the
board in the interest of revenue. |
