৬। ক্ষমতা অর্পণ
বোর্ড, আদেশ দ্বারা, কোনো আয়কর কর্তৃপক্ষের ক্ষমতা অপর কোনো আয়কর কর্তৃপক্ষকে অর্পণ করিতে পারিবে।
After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.
4A. Delegation of powers: The Board may, by notification in the official Gazette, and subject to such limitations or conditions, if any, as may be specified therein, empower by name or designation,-
(a) any Inspecting Additional Commissioner of Taxes to exercise the powers of a Commissioner of Taxes ;
(b) any Appellate Additional Commissioner of Taxes to exercise the powers of a Commissioner of Taxes (Appeal) and
(c) any Additional Director General or Joint Director General of Central Intelligence Cell to exercise the powers of Director General, Central Intelligence Cell.