আয়কর কর্তৃপক্ষের অধীনস্থতা ও নিয়ন্ত্রণ

৭। আয়কর কর্তৃপক্ষের অধীনস্থতা ও নিয়ন্ত্রণ

Origial Text

বোর্ড, আদেশ দ্বারা, আয়কর কর্তৃপক্ষসমূহের অধীনস্থতা ও নিয়ন্ত্রণ সম্পর্কিত বিধান করিতে পারিবে।

Authentic English Text

After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

Mapping with ITO, 1984

5. Subordination and control of income-tax authorities:

(1) The Chief Commissioner of Taxes, Director General of Inspection, Commissioners (Appeals), and Commissioners shall be subordinate to the Board.

(2) The Additional Commissioners of Taxes, Joint Commissioners of Taxes, Deputy Commissioners of Taxes and Inspectors shall be subordinate to the Commissioners or the Commissioner (Appeals), as the case may be, within whose jurisdiction they are appointed to perform their function:

Provided that no order, direction or instruction shall be given so as to interfere with the discretion of the Appellate Joint Commissioners 6[or the Commissioners (Appeals) in the exercise of their appellate functions.

(3) The Deputy Commissioners of Taxes and Inspectors shall be subordinate to the Inspecting Joint Commissioner within whose jurisdiction they perform their functions.

(4) The Inspectors shall be subordinate to the Deputy Commissioners of Taxes within whose jurisdiction they perform their functions.