www.Aaptaxlaw.com
 
 
 

What are the Income-tax authorities? What is procedure for Appointment of income-tax authorities? Section 116 and 117 of Income Tax Act 1961

Income-tax authorities and Appointment of income-tax authorities are defined under sections 116 and 117 of Income Tax Act 1961. Provisions under these Sections are :

Section 116 of Income Tax Act "Income-tax authorities"

Section 116. There shall be the following classes of income-tax authorities for the purposes of this Act, namely :—
(a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963),
10[(aa) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,]
(b) Directors-General of Income-tax or Chief Commissioners of Income-tax,
10[(ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax,]

 

(c) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals),
(cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),
(cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax,
(d) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals),
(e) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax,
(f) Income-tax Officers,
(g) Tax Recovery Officers,
(h) Inspectors of Income-tax.

Section 117 of Income Tax Act "Appointment of income-tax authorities"

Section 117. (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities.

(2) Without prejudice to the provisions of sub-section (1), and 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 authorise the Board, or a [Principal Director General or] Director-General, a [Principal Chief Commissioner or] Chief Commissioner or a [Principal Director or] Director or a [Principal Commissioner or] Commissioner to appoint income-tax authorities below the rank of an Assistant Commissioner or Deputy Commissioner.

(3) 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 authorised 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.

Income Tax Act 1961

What are the Income-tax authorities? What is procedure for Appointment of income-tax authorities? Section 116 and 117 of Income Tax Act 1961

What is Control of income-tax authorities? What is Instructions to subordinate authorities? Section 118 and 119 of Income Tax Act 1961

What is Jurisdiction of income-tax authorities? What is Jurisdiction of Assessing Officers? Section 120 and 124 of Income Tax Act 1961

What is Power to transfer cases? What is Change of incumbent of an office? Section 127 and 129 of Income Tax Act 1961

What is Power regarding discovery, production of evidence, etc? Section 131 of Income Tax Act 1961

What is Search and seizure? Section 132 of Income Tax Act 1961

Powers to requisition books of account, etc? Section 132A of Income Tax Act 1961

What is Application of seized or requisitioned assets? Section 132B of Income Tax Act 1961

What is Power to call for information? Section 133 of Income Tax Act 1961

What is Power of survey? Section 133A of Income Tax Act 1961

What is Power to collect certain information? Section 133B of Income Tax Act 1961

What is Power to call for information by prescribed income-tax authority? What is Power to inspect registers of companies? Section 133C and 134 of Income Tax Act 1961

Home     About Us     Privacy Policy     Disclaimer    Contact Us  Sitemap