Central Board Of Revenue(CBR)

The Central Board Of Revenue is a statutory body appointed by the central government and is a statutory body appointed by the central government and is attached to the ministry of finance.It is the highest executive authority in the adminstrstion of income tax law and has power to make rules and issue orders, instructions and directions to all officers and persons employed in the execution of the ordinance,but bot to income tax appellate tribunal or court of law.Its special powers.duties and functions are as under:
1)Declare any foreign unincorporated association a company;
2)Determine a commercial year as previous year;
3)Appoint commissioners of income tax direction of inspection;
4)Appoint assistant commissioners,special officers and income tax officers;
5)Assign work,interpret ordinance and exercise general control;
6)Hear appeal against to grant recognition to provident fund;
7)Recognise provident fund,supernannuation fund and frame rules therefore;
8)Frame rules under Section 59;
9)Recognise qualified persons to practice as income tax practitioners;
10)Determine place of assessment and jurisdiction.