| The following are the income
tax authorities who are statutorily empowered to administer the law of
income tax:
- The Central Board of Direct taxes, constituted under
the Central Boards of Revenue Act, 1963
- Directors General of Income-tax or Chief Commissioners
of Income-tax
- Directors of income tax or commissioners of income tax
or commissioners of Income tax (appeals)
- Addl. Directors of income tax or Addl.commissioners of
income tax or Addl. commissioners of Income tax (appeals)
- Deputy Directors of income tax or Deputy Commissioners
of income tax or Deputy Commissioners of
Income tax (appeals)
- Assistant Directors of income tax or Assistant Commissioners
of income tax
- Income tax (assessing) officer
- Tax recovery officers
- 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.
For Further queries
on the above please write to us
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