India - Income Tax Act 2010 - Saarc

S. 119 I.T. ACT, 1961 1.61090[Appointment of income-tax authorities.91117. (1) The Central Government may appoint such persons as it thinks fit tobe income-tax authorities.(2) Without prejudice to the provisions of sub-section (1), and subject to the rulesand orders of the Central Government regulating the conditions of service ofpersons in public services and posts, the Central Government may authorisethe Board, or a Director-General, a Chief Commissioner or a Director or aCommissioner to appoint income-tax authorities below the rank of an AssistantCommissioner 92 [or Deputy Commissioner].(3) Subject to the rules and orders of the Central Government regulating theconditions of service of persons in public services and posts, an incometaxauthority authorised in this behalf by the Board may appoint such executiveor ministerial staff as may be necessary to assist it in the execution of itsfunctions.]93[Control of income-tax authorities.118. The Board may, by notification 94 in the Official Gazette, direct that anyincome-tax authority or authorities specified in the notification shall besubordinate to such other income-tax authority or authorities as may bespecified in such notification.]95[Instructions to subordinate authorities.96119. (1) The Board may, from time to time, issue such orders, instructionsand directions to other income-tax authorities as it may deem fit for theproper administration of this Act, and such authorities and all other personsemployed in the execution of this Act shall observe and follow such orders,instructions and directions of the Board :Provided that no such orders, instructions or directions shall be issued—(a) so as to require any income-tax authority to make a particular assessmentor to dispose of a particular case in a particular manner; or(b) so as to interfere with the discretion of the 97 [* * *] 98 [Commissioner(Appeals)] in the exercise of his appellate functions.90. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Earlier, it wasamended by the Finance Act, 1970, w.e.f. 1-4-1970 and the Finance (No. 2) Act, 1977, w.e.f.10-7-1978.91. For notified authorities/officers, see Taxmann’s Direct Taxes Circulars.92. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.93. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.94. For notified subordinate officers, see Taxmann’s Direct Taxes Circulars.95. Substituted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.96. See also Instruction No. 796, dated 22-11-1974. For details, see Taxmann’s Master Guideto Income-tax Act.For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.97. Words “Deputy Commissioner (Appeals) or the” omitted by the Finance (No. 2) Act, 1998,w.e.f. 1-10-1998. Earlier “Deputy Commissioner (Appeals)” was substituted for “AppellateAssistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.98. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.