In force · As amended up to 2026-08
(2) All officers and persons employed in the execution of this Act shall observe and follow the orders,
instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued--
(a) so as to require any tax authority to make a particular assessment or to dispose of a
particular case in a particular manner; or
(b) so as to interfere with the discretion of the [4]
[Chief Commissioner or Commissioner]
(Appeals) in the exercise of his appellate functions.
(3) Every [5]
[Assessing Officer] employed in the execution of this Act shall observe and follow the
the orders, instructions and directions issued for his guidance by the [6]
[Director General or Director or
by the Chief Commissioner or Commissioner] or by the [7]
[Additional Commissioner of Income-tax
or] [8]
[Joint Commissioner] within whose jurisdiction he performs his functions.
[Footnotes]
1. Subs. by Act 26 of 1988, s. 73, for sub-section (1) (w.e.f. 1-4-1988).
2. Subs. by Act 32 of 1994, s. 58, for "Deputy Director" (w.e.f. 1-6-1994).
3. Subs. by Act 21 of 1998, s. 82, for "Additional Commissioner of Income-Tax" (w.e.f. 1-10-1998).
4. Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).
5. Subs. by, s. 72, ibid., for "Income-tax Officer" (w.e.f. 1-4-1988).
6. Subs. by Act 26 of 1988, s. 73, for "Director of Inspection or by the Commissioner" (w.e.f 1-4-1988).
7. Subs. by Act 32 of 1994, s. 58, for "Deputy Commissioner" (w.e.f. 1-6-1994).
8. Subs. by Act 21 of 1998, s. 82, for "Deputy Commissioner" (w.e.f 1-10-1998).
6. Tax authorities.
[1]
[(1) Every Director General of Income-tax, Chief Commissioner of Income-tax,
tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax
(Appeals) [2]
[Additional Director of Income-tax, [3]
[Joint Director of Income-tax, Joint Commissioner of
Income-tax] Deputy Director] of Income tax, Deputy Commissioner of Income-tax, Assistant Director
Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and
Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has
and performs under the Income-tax Act, and for the exercise of his powers and the performance of his
functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.]
Source: India Code