9911796707
TMI BlogJurisdiction of income-tax authoritiesX X X X Extracts X X X X X X X X Extracts X X X X ..... rdance with such directions as the Board may issue for the exercise of the powers and performance of the functions by all or any of those authorities. 2 [ Explanation . - For the removal of doubts, it is hereby declared that any income-tax authority, being an authority higher in rank, may, if so directed by the Board, exercise the powers and perform the functions of the income-tax auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of sub-sections (1) and (2), the Board may, by general or special order, and subject to such conditions, restrictions or limitations as may be specified therein,- ( a ) authorise any 14 [Principal Director General or] Director General or 14 [Principal Director or] Director to perform such functions of any other income-tax authority as may be as signed to him by the Board; ( b ) empowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces to such 8 [ Additional Commissioner or ] 9 [ Additional Director or ] 10 [ Joint ] Commissioner 11 [ or 12 [ Joint ] Director ] by whom the powers and functions are to be exercised or performed under such order, and any provision of this Act requiring approval or sanction of the 13 [ Joint ] Commissioner shall not apply. (5) The directions and orders referred to in sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and any provision of this Act requiring approval or sanction of any such authority shall not apply. (6) Notwithstanding anything contained in any direction or order issued under this section, or in section 124, the Board may, by notification in the Official Gazette, direct that for the purpose of furnishing of the return of income or the doing of any other act or thing under this Act or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998, w.e.f. 1-10-1998. 8. Inserted by the Finance Act, 2007, w.r.e.f. 1-6-1994. 9. Inserted by the Finance Act, 2007, w.r.e.f. 1-10-1996. 10. Substituted for Deputy by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 11. Inserted by the Finance (No. 2) Act, 1996, w.e.f. 1-10-1996. 12. Substituted for Deputy by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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