Authorities of income tax.pptx

A brief Introduction about Authorities of Income Tax

1. Authorities of income tax A.Albert Ravi Assistant Professor Department of Commerce St.Joseph’s College of Arts and Science(Autonomous) Cuddalore

2. Administrative Authorities of Income Tax (Sec. 116) Following is the list of ranks in the Income Tax Department in India: The Central Board of Direct Taxes(CBDT) constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), Principal Chief Commissioner of Income Tax or Principal Director General of Income Tax Chief Commissioner of Income Tax or Director General of Income Tax Principal Commissioner of Income Tax or ADG/Principal Director of Income Tax Commissioner of Income Tax or Additional Director General/Director of Income Tax, Additional Commissioners of Income Tax or Additional Director of Income Tax Joint Commissioner of Income Tax or Joint Director of Income Tax Deputy Commissioner of Income Tax or Deputy Director of Income Tax Assistant Commissioner of Income Tax or Assistant Director of Income Tax Income-tax Officers, Tax Recovery Officers, Inspectors of Income-tax.

3. Judicial Authorities CBDT(Central Board of Direct Taxes) Commissioner(Appeal) Income Tax Appellate Tribunal(ITAT )

4. Appointment of Income-Tax Authorities [ Sec. 117] Power of Central Government:   The Central Government may appoint such persons as it thinks fit to be income-tax authorities. It kept with itself the powers to appoint authorities upto and above rank of an Assistant Commissioner of Income-Tax [ Sec. 117 (1) ]

5. Appointment of Income-Tax Authorities [ Sec. 117] Power of the Board and Other Higher Authorities:    Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, the Central Government may authorize the Board, or a Director-General, a Chief Commissioner or a Director or a Commissioner to appoint income-tax authorities below the rank of an Assistant Commissioner or Deputy Commissioner.  [ Sec. 117 (2) ]

6. Appointment of Income-Tax Authorities [ Sec. 117] Power to appoint Executive and Ministerial Staff:    Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, an income-tax authority authorized in this behalf by the Board may appoint such executive or ministerial staff as may be necessary to assist it in the execution of its functions.

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