(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 1 Principal Director General or Director-General, a 2 Principal Chief Commissioner or Chief Commissioner or a 3 Principal Director or Director or a 4 Principal Commissioner or Commissioner to appoint income-tax authorities below the rank of an 5 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.
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1. Subs. by Act 25 of 2014, s. 4, for "Director General" (w.e.f. 1-6-2013).
2. Subs. by s. 4, ibid., for "Chief Commissioner" (w.e.f. 1-6-2013).
3. Subs. by s. 4, ibid., for "Director" (w.e.f. 1-6-2013).
4. Subs. by s. 4, ibid., for "Commissioner" (w.e.f. 1-6-2013).
5. Subs. by Act 21 of 1998, s. 3, for "Assistant Commissioner" (w.e.f.
1-10-1998).
Section 116 Income-tax authorities
Section 117 Appointment of income-tax authorities
Section 118 Control of income-tax authorities
Section 119 Instructions to subordinate authorities
Section 120 Jurisdiction of income-tax authorities
Section 124 Jurisdiction of Assessing Officers
Section 127 Power to transfer cases
Section 129 Change of incumbent of an office
Section 131 Power regarding discovery, production of evidence, etc
Section 132 Search and seizure