Income Tax Ordinance, 2001

CHAPTER-XI

ADMINISTRATION PART I GENERAL

From: 2023-07-01 - To: 0000-00-00 1[208 Appointment of income tax authorities.- 24[(1) The Board may appoint as many Chief Commissioners Inland Revenue, Commissioners Inland Revenue, Commissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers 3[, District Taxation Officer Inland Revenue, Assistant Director Audit], Superintendents Inland Revenue, Inspectors Inland Revenue, Auditors Inland Revenue and such other executive or ministerial officers and staff as may be necessary.] (2) Subject to such orders or directions as may be issued by the 4[Board], any income tax authority may appoint any income tax authority subordinate to it and such other executive or ministerial officers and staff as may be necessary. (3) All appointments, other than of valuers, chartered accountants or experts, made under this Ordinance, shall be subject to rules and orders of the Federal Government regulating the terms and conditions of persons in public services and posts.] ___________________________________________________________________ 1-Section 208 substituted vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002). At the time of substitution section 208 was as under:-- “208. Central Board of Revenue.-The Central Board of Revenue shall exercise the general administration of this Ordinance.” 2-Sub-section (1) substituted 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) At the time of substitution sub-section (1) was as under:-- “(1) The i[Board] may appoint as many Regional Commissioners of Income Tax, Commissioners of Income Tax, Commissioners of Income Tax (Appeals), taxation officers and such other executive or ministerial officers and staff as may be necessary.” i. Substituted for the words “Central Board of Revenue” vide the Finance Act, 2007 (IV of 2007 assented on 30th June, 2007) 3-Inserted vide the Finance Act, 2017 (XXVII of 2017) assented on 19th June, 2017…