In force · As amended up to 2026-08
4. Taxing authorities.
(1) The Chief Commissioner may, for carrying out the purposes of this Act,
appoint a Commissioner of Taxes, and such other persons to assist him as he thinks fit.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and
perform such duties as may be required, by or under this Act.
Source: India Code