Income Tax Ordinance, 2001

CHAPTER-XI

ADMINISTRATION PART I GENERAL

From: 2023-07-01 - To: 0000-00-00 1[211. Power or function exercised.- (1) Where, by virtue of an order under section 210, a 2[an officer of Inland Revenue 3[or by a special audit panel appointed under subsection (11) of section 177]] exercises a power or performs a function of the Commissioner, such power or function shall be treated as having been exercised or performed by the Commissioner. (2) The exercise of a power, or the performance of a function, of the Commissioner by a 4[an officer of Inland Revenue] shall not prevent the exercise of the power, or the performance of the function, by the Commissioner.] 5[(3) the Board or with the approval of the Board an authority appointed under this Ordinance, shall be competent to exercise all powers conferred upon any authority subordinate to it] _______________________________________________________________ 1-Section 211 substituted vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002). At the time of substitution section 211 was as under:-- “211. Delegation.-The Commissioner may delegate- to any taxation officer any duty, power, or function conferred or imposed on the Commissioner under this Ordinance, other than the power of delegation under this section.” 2-Substituted for the words “a taxation officer” vide the Finance Act, 2010 (XVI of 2010). This amendment was effective from 5th June, 2010 vide the declaration made under the Provisional Collection of Taxes Act, 1931 (XVI of 1931). Earlier this amendment was made vide the Finance (Amendment) Ordinance, 2010 (III of 2010 Promulgated on 6th February, 2010) and the Finance (Amendment) Ordinance, 2009 (XXII of 2009 promulgated on 28th October, 2009) 3-Inserted vide Finance Act, 2015 4-Substituted for the words “a taxation officer” vide the Finance Act, 2010 (XVI of 2010. This amendment was effective from 5th June, 2010 vide the declaration made under the Provisional Collection of Taxes Act, 1931 (XVI of 1931). Earlier this amendment was made vide the Finance (Amendment) Ordinance, 2010 (III of 2010 promulgated on 6th February, 2010) and the Finance (Amendment) Ordinance, 2009 (XXII of 2009 promulgated on 28th October, 2009)…