Income Tax Ordinance, 2001

CHAPTER-XI

ADMINISTRATION PART II DIRECTORATES-GENERAL

From: 2023-07-01 - To: 0000-00-00 1[230. Directorate General (Intelligence and Investigation), Inland Revenue.- (1) The Directorate General (Intelligence and Investigation) Inland Revenue shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and such other officers as the Board, may by notification in the official Gazette, appoint. (2) The Board may, by notification in the official Gazette, (a) specify the functions and jurisdiction of the Directorate General and its officers; and (b) confer the powers of authorities specified in section 207 upon the Directorate General and its officers.] ___________________________________________________________________ 1-Section (230) added vide Finance Act, 2012. Section 230 added by the Finance Act, 2012. Earlier a different Section 230 was omitted vide the Finance Act, 2005 (VII of 2005 assented on 29th June, 2005). At the time of omission section 230 was as under:-- “230. Jurisdiction of Inspection Authorities.- (1) Subject to the provisions of this Chapter, the Directors of Inspection shall perform their functions in respect of such persons or classes of persons or such areas as may be assigned to them by the Director-General. (2) The Director-General or a Director of Inspection may assign any function in respect of any area, or office or offices located within an-area, case, class of cases; person or classes of persons to any inspection officer working under this control. (3) In this section, “inspection officer” means an Additional Director of Inspection, a Deputy Director of Inspection, an Assistant Director and an Extra-Assistant Director.” From: 2012-07-01 - To: 2023-06-30 1[230. Directorate General (Intelligence and Investigation), Inland Revenue.- (1) The Directorate General (Intelligence and Investigation) Inland Revenue shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and such other officers as the Board, may by notification in the official Gazette, appoint. (2) The Board may, by notification in the official Gazette, (a) specify the functions and jurisdiction of the…