Income Tax Ordinance, 2001

CHAPTER-XI

ADMINISTRATION PART III DIRECTORATES-GENERAL

From: 2023-07-01 - To: 0000-00-00 1[***] _________________________________________________________________ 1-Section 231 omitted by the Finance Act, 2005. The omitted section 231 read as follows: “231. Functions and Powers of Directorate.- (1) The functions of the Directorate-General of Inspection shall be, namely:- (a) To carry out inspections of income tax cases and offices; (b) to investigate or cause investigation to be carried out in respect of – (i) cases involving leakage of revenue or evasion of taxes; and (ii) Regional Commissioners of Income Tax, Commissioners of Income Tax, taxation officers and any other staff of income tax offices allegedly involved in corruption and malpractice, and recommend to the competent authority appropriate disciplinary action; (c) to carry out audit of cases or offices involving income tax revenues; (d) to recommend to the Central Board of Revenue in matters of tax policy, tax administration and tax operations; (e) to furnish an annual report about the workings of Income Tax Offices to the Central Board of Revenue by the thirty-first day of December, following the end of the financial year to which it relates; and (f) to carry out any other work or function that may be assigned to it by the Federal Government. (2) In discharge of its functions under sub-section (1), the Directorate-General shall have the powers specified in section 176.” From: 2005-07-01 - To: 2023-06-30 1[***] _________________________________________________________________ 1-Section 231 omitted by the Finance Act, 2005. The omitted section 231 read as follows: “231. Functions and Powers of Directorate.- (1) The functions of the Directorate-General of Inspection shall be, namely:- (a) To carry out inspections of income tax cases and offices; (b) to investigate or cause investigation to be carried out in respect of – (i) cases involving leakage of revenue or evasion of taxes; and (ii) Regional Commissioners of Income Tax, Commissioners of Income Tax, taxation officers and any other staff of income tax offices allegedly involved in corruption and malpractice, and recommend to the competent authority appropriate disciplinary action; (c) to carry out audit…