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Income Tax Authority

(AY 2013-14)

Key Words / Outline

INCOME TAX AUTHORITIES UNDER ITO


Chapter II:
Chapter III:
Chapter XIV:

Administration (Sections 3-10)


Taxes Appellate Tribunal (Sections 11-15)
Powers of Income Tax Authorities
(Sections 112-122)
Chapter XVIIIA: Settlement of Cases (Sections 152A-152E)
[inserted by Finance Act (FA) 1994 and
repealed by FA 2002 and all the unsettled
applications or cases shall be transferred
to the Taxes Appellate Tribunal u/s 70 of
the FA 2002]
Chapter XVIIIB: Alternative Dispute Resolution (Sections
152F-152S) [inserted by FA 2011]
Chapter XIX:
Appeal and Reference (Sections 153-162)

Income Tax Authorities: Sec. 3


(1)
(1B)
(2)
(2A)
(2B)

The National Board of Revenue,


Chief Commissioner of Taxes [inserted by FA 2011];
Directors-General of Inspection (Taxes),
Commissioner of Taxes (Appeals),
Commissioner of Taxes (Large Taxpayer Unit) [inserted by FA
1999];
(2C) Director General (Training) [inserted by FA 2003];
(2D) Director General, Central Intelligence Cell [inserted by FA 2004];
(3) Commissioners of Taxes,
(3A) Additional Commissioners of Taxes who may be either Appellate
Additional Commissioner of Taxes or Inspecting Additional
Commissioner of Taxes,
(4) Joint Commissioner of Taxes who may be either Appellate Joint
Commissioners of taxes or Inspecting Joint Commissioner of
Taxes,
(5) Deputy Commissioners of Taxes,
(6) Tax Recovery Officers nominated by the Commissioner of Taxes
among the Deputy Commissioner of Taxes within his jurisdiction,
(7) Assistant Commissioners of Taxes,
(8) Extra Assistant Commissioners of Taxes; and
(9) Inspectors of Taxes.

Administrative Income-Tax Authorities


1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.

The National Board of Revenue,


Chief Commissioner of Taxes
Directors-General of Inspection (Taxes),
Commissioner of Taxes (Large Taxpayer Unit);
Director General (Training);
Director General, Central Intelligence Cell;
Commissioners of Taxes,
Inspecting Additional Commissioners of Taxes,
Inspecting Joint Commissioner of Taxes,
Deputy Commissioners of Taxes, . ASSESSMENT OFFICER
Tax Recovery Officers nominated by the Commissioner of
Taxes among the Deputy Commissioner of Taxes within his
jurisdiction,
12. Assistant Commissioners of Taxes,
13. Extra Assistant Commissioners of Taxes; and
14. Inspectors of Taxes.

Subordination and Control of Income-Tax Authorities


The National Board of Revenue (NBR)
Sec. 5(1)

Sec. 5(2)

Chief Commissioner of Taxes


Directors-General of Inspection (Taxes)
Commissioner of Taxes (Appeals)
Commissioner of Taxes
Commissioner of Taxes (Appeals)
Commissioner of Taxes
Additional Commissioners of Taxes
Joint Commissioner of Taxes
Deputy Commissioners of Taxes
Inspectors of Taxes.

Subordination and Control of Income-Tax Authorities


Inspecting Joint Commissioner of Taxes
Sec. 5(3)

Deputy Commissioner of Taxes


Inspectors of Taxes

Deputy Commissioner of Taxes


Sec. 5(4)

Inspectors of Taxes.

Judicial Income Tax Authorities


1.
2.
3.
4.

5.
6.
7.

Commissioner of Taxes (Appeals) [u/s 3(2A), 153-156],


Appellate Additional Commissioner of Taxes [u/s 3(3A)],
Appellate Joint Commissioners of Taxes [u/s 3(4), 153156],
Inspecting Joint Commissioner of Taxes [u/s 157],

Taxes Appellate Tribunal [u/s 8. Alternative Dispute


11-15, 158-159],
Resolution (Sections
High Court Division [u/s
152F-152S)
160-161], and
Appellate Division [u/s 162].

Questions??