Income Tax Ordinance, 2001

CHAPTER-XI

ADMINISTRATION PART I GENERAL

From: 2023-07-01 - To: 0000-00-00 1[210. Delegation.- (1) The Commissioner 2[subject to sub-section (1A),] may, by an order in writing, delegate to any 3[Officer of Inland Revenue, subordinate to the Commissioner] all or any of the powers or functions conferred upon or assigned to the Commissioner under this Ordinance, other than the power of delegation. 4[(1A) The Commissioner shall not delegate the powers of amendment of assessment contained in sub-section (5A) of section 122 4a[and amendment of an order of recovery under sub-section (3) of section 161] to 5[an officer of Inland Revenue below the rank of Additional Commissioner Inland Revenue] 6[(1B) The Commissioner may, by an order in writing, delegate to a special audit panel appointed under sub-section (11) of section 177, or to a firm of chartered accountants or a firm of Cost and Management Accountants appointed by the Board or the Commissioner to conduct an audit of person under section 177, all or any of the powers or functions to conduct an audit under this Ordinance.] (2) An order under sub-section (1) may be in respect of all or any of the persons, classes of persons or areas falling in the jurisdiction of the Commissioner. (3) The Commissioner shall have the power to cancel, modify, alter or amend an order under sub-section (1). ____________________________________________________________ 1-Section 210 substituted vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002). At the time of substitution section 210 was as under:-- “210. Jurisdiction of Regional Commissioners of Income Tax and Commissioners of Income Tax.- (1) Subject to this Ordinance, the Regional Commissioners of Income Tax and the Commissioners of Income Tax shall perform such functions in respect of such persons or classes of person, or such areas, as may be assigned to them by directions issued by the Central Board of Revenue. (2) Where any directions issued under sub-section (1) have assigned to two or more income tax authorities the same function in respect of the same persons or ‘c1ass of persons, or the same areas, they shall perform their functions in accordance with such orders as the Central Board of…