Section 207 of Income Tax Ordinance, 2001 has explained income tax authorities to exercise powers as defined in the ordinance.
The Federal Board of Revenue (FBR) issued the Income Tax Ordinance, 2001 updated up to June 30, 2021. The Ordinance incorporated amendments brought through Finance Act, 2021.
Following is the text of Section 207 of the Income Tax Ordinance, 2001:
207. Income tax authorities.— (1) There shall be the following Income Tax authorities for the purposes of this Ordinance and rules made thereunder, namely:—
(a) Board:
(b) Chief Commissioner Inland Revenue;
(c) Commissioner Inland Revenue;
(d) Commissioner Inland Revenue (Appeals);
(e) Additional Commissioner Inland Revenue;
(f) Deputy Commissioner Inland Revenue;
(g) Assistant Commissioner Inland Revenue;
(ga) Special audit panel;
(h) Inland Revenue Officer;
(i) Inland Revenue Audit Officer;
(ia) District Taxation Officer Inland Revenue;
(ib) Assistant Director Audit.
(j) Superintendent Inland Revenue;
(k) Inspector Inland Revenue; and
(l) Auditor Inland Revenue;
(2) The Board shall examine, supervise and oversee the general administration of this Ordinance.
(3) The income tax authorities specified in sub-section (1) except in clause (a) shall be subordinate to the Board.
(3A) Commissioners Inland Revenue, Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers, District Taxation Officer Inland Revenue, Assistant Director Audit, Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue, shall be subordinate to the Chief Commissioners Inland Revenue.
(4) Subject to sub-section (5), Additional Commissioners Inland Revenue, Deputy Commissioner Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers, District Taxation Officer Inland Revenue, Assistant Director Audit, Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Commissioners Inland Revenue.
(4A) Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers, District Taxation Officer Inland Revenue, Assistant Director Audit, Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Additional Commissioners Inland Revenue.
(5) An officer vested with the powers and functions of Commissioner shall be subordinate to the Chief Commissioner Inland Revenue.
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