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Section 6: Tax authorities.

The Expenditure-tax Act, 1987Central Act · Act 35 of 1987

[(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) [Additional Director of Income-tax, [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.]

(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 [Chief Commissioner or Commissioner] (Appeals) in the exercise of his appellate functions.

(3) Every [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 [Director General or Director or by the Chief Commissioner or Commissioner] or by the [Additional Commissioner of Income-tax or] [Joint Commissioner] within whose jurisdiction he performs his functions.

Where this provision sits

ActThe Expenditure-tax Act, 1987
Section6
Marginal noteTax authorities.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 26 of 1988. . Subs. by Act 26 of 1988, s. 73, for sub-section (1) (w.e.f. 1-4-1988).
  • substituted, Act 32 of 1994. . Subs. by Act 32 of 1994, s. 58, for "Deputy Director" (w.e.f. 1-6-1994).
  • substituted, Act 21 of 1998. . Subs. by Act 21 of 1998, s. 82, for "Additional Commissioner of Income-Tax" (w.e.f. 1-10-1998).
  • substituted, Act 26 of 1988. . Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).
  • substituted. . Subs. by, s. 72, ibid., for "Income-tax Officer" (w.e.f. 1-4-1988).
  • substituted, Act 26 of 1988. . Subs. by Act 26 of 1988, s. 73, for "Director of Inspection or by the Commissioner" (w.e.f 1-4-1988).
  • substituted, Act 32 of 1994. . Subs. by Act 32 of 1994, s. 58, for "Deputy Commissioner" (w.e.f. 1-6-1994).
  • substituted, Act 21 of 1998. . Subs. by Act 21 of 1998, s. 82, for "Deputy Commissioner" (w.e.f 1-10-1998).

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