Authorities of Income-Tax

Authorities : Income Tax
As per act 116, there shall be the following classes of income-tax authorities:

(a) the Central Board of Direct Taxes (CBDT) established under the Central Boards of Revenue Act, 1963

(b) DG or Directors-General of Income-tax or Chief Commissioners of Income-tax

(c) Income tax directors or Commissioners of Income-tax or Commissioners of Income-tax (Appeals)

(cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),

(cca) Joint Directors or Joint Commissioners of Income-tax.

(d) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals),

(e) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax,

(f) Income-tax Officers

(g) Tax Recovery Officers

(h) Inspectors of Income-tax



Powers of the authorities
The IT authorities, as per IT act, are entrusted with the various powers which are vested in a Court of Law under the Code of Civil Procedure(CPC) while trying a suit in respect of any case. The powers granted to the tax authorities under the code would be in respect of :

• Discovery and inspection
• Enforcing the attendance, including any officer of a bank and examining him on oath. That is the authorities can compel involved person or authority to attend the proceeding and also can examine them.
• Compelling the production of books of account and the documents
• Collection certain information [section 133B-inserted by the finance act, 1986]
  Issuing commissions and summons
• The person filing return or is in correspondence with the authorities are required to quote permanent account number (PAN).The PAN Number is also required in all challans for the payment of any sum, in all documents prescribed by the board in the interest of revenue.