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Authorities Under The Income Tax Act: P O C B O D T

The document outlines the various authorities under the Indian Income Tax Act of 1961 and their powers and responsibilities. It details 10 levels of tax authorities from the Central Board of Direct Taxes down to Income Tax Officers. The Central Board of Direct Taxes oversees tax administration and can issue instructions. Directors General and Commissioners of Income Tax have broad administrative and investigative powers over subordinate authorities and assessees. Income Tax Officers directly assess taxpayers and have powers related to audits, penalties, and tax collection or refunds.

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69 views

Authorities Under The Income Tax Act: P O C B O D T

The document outlines the various authorities under the Indian Income Tax Act of 1961 and their powers and responsibilities. It details 10 levels of tax authorities from the Central Board of Direct Taxes down to Income Tax Officers. The Central Board of Direct Taxes oversees tax administration and can issue instructions. Directors General and Commissioners of Income Tax have broad administrative and investigative powers over subordinate authorities and assessees. Income Tax Officers directly assess taxpayers and have powers related to audits, penalties, and tax collection or refunds.

Uploaded by

Anu K
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOC, PDF, TXT or read online on Scribd
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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.

Balkrishna Thali [LAW OF TAXATION] Page 1


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.

Balkrishna Thali [LAW OF TAXATION] Page 2


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

Balkrishna Thali [LAW OF TAXATION] Page 3

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