Income Tax Authorities

Monday, December 9, 2013

Income Tax Authorities

   income tax Authorities can be divided into two broader groups-Executive and Judicial.
 Executive Authorities look after the administration of the ordinance and constitute the following:

1)central board of revenue
2)director of inspection
3)regional commissioner
4)commissioner of income tax
5)inspecting assistant commissioners
6)income tax officers
7)special officers
8)inspector of income tax
Judicial Authorities exercise judicial functions and can be the following:
1)Appellate Tribunal
2)Commissioner of income tax with Revisional and appeal powers
3)appellate assistant commissioner
Some of these important authorities are discussed hereunder in detail.

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