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The Expenditure-tax Act, 1987

Section 6Tax authorities

Read in the full Act
Section 6: Tax authorities

6. Tax authorities

[(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals) [Additional Director of Income-tax, [Joint Director of Income-tax, Joint Commissioner of Income-tax] Deputy Director] of Income tax, Deputy Commissioner of Income-tax, Assistant Director Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.]

(2)

All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board:

Provided that no such orders, instructions or directions shall be issued—

(a)

so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or

(b)

so as to interfere with the discretion of the [Chief Commissioner or Commissioner] (Appeals) in the exercise of his appellate functions.

(3)

Every [Assessing Officer] employed in the execution of this Act shall observe and follow the the orders, instructions and directions issued for his guidance by the [Director General or Director or by the Chief Commissioner or Commissioner] or by the [Additional Commissioner of Income-tax or] [Joint Commissioner] within whose jurisdiction he performs his functions.

Amendment notes (8)
  1. Subs w.e.f. 1-4-1988 . Subs. by Act 26 of 1988, s. 73, for sub-section (1) (w.e.f. 1-4-1988).
  2. Subs w.e.f. 1-6-1994 . Subs. by Act 32 of 1994, s. 58, for "Deputy Director" (w.e.f. 1-6-1994).
  3. Subs w.e.f. 1-10-1998 . Subs. by Act 21 of 1998, s. 82, for "Additional Commissioner of Income-Tax" (w.e.f. 1-10-1998).
  4. Subs w.e.f. 1-4-1988 . Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).
  5. Subs w.e.f. 1-4-1988 . Subs. by, s. 72, ibid., for "Income-tax Officer" (w.e.f. 1-4-1988).
  6. Subs . Subs. by Act 26 of 1988, s. 73, for "Director of Inspection or by the Commissioner" (w.e.f 1-4-1988).
  7. Subs w.e.f. 1-6-1994 . Subs. by Act 32 of 1994, s. 58, for "Deputy Commissioner" (w.e.f. 1-6-1994).
  8. Subs . Subs. by Act 21 of 1998, s. 82, for "Deputy Commissioner" (w.e.f 1-10-1998).