Assistant Income Tax Officer
He is appointed subject to the specified rules and orders of the Central Government.He performs such functions as may be assigned to him by the income tax authority under whom he is required to work and is subordinate to such authority.He has restricted jurisdiction is respect of assessable limits beyond which he cannot make assessment without prior approval of inspecting Assistant Commissioner.The senior assistant income tax officer can make assessment upto Rs.100,000 without any prior approval of the Inspecting Assistant Commissioner.The Class II Officer can write off irrecoverable tax upto Rs. 250 in each case.
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