FUNCTIONS AND STRUCTURE OF THE DEPARTMENT OF REVENUE The Department of Revenue is mainly responsible for the following functions: - All matters relating to levy and collection of Direct Taxes. POWER OF INCOME TAX AUTHORITIES RELATING TO SEARCH AND SEIZURE [ SECTION 132] Entering and Searching the Premises : Where the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board , in consequence of information in his possession, has reason to believe that— Competent Authority Functions and Procedures. the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963). The contents of this site cannot be treated or interpreted as a statement of law. (3) The Central Government may appoint as many Appellate or Inspecting Assistant Commissioners of Income-tax and Income-tax Officers of Class I service as it thinks fit, and the Commissioner may, subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, appoint as many Income-tax Officers of Class II service and Inspectors of Income-tax as may, from time to time, be sanctioned by the Central Government. "With the previous approval of the Central Board of Revenue" omitted by s. 4, Indian I.T. Income tax authority [Explanation (a) to section 133A]: "Income-tax authority" means a Commissioner, a Joint Commissioner, a Director, a Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer, and for the purposes of clause (i) of subsection (1), clause (i) of sub-section (3) and sub-section (5), includes an Inspector of Income-tax. Income Tax Authorities their Powers & Functions under Income-Tax Act, 1961 The Government of India has constituted a number of authorities to execute the Income Tax Act and to control the Income Tax Departmentefficiently. (Amendment) Act, 1953, w.e.f. 1-4-1952. 1-4-1939. The implementation of the Act lies in … The implementation of the Act lies in the hands of these authorities. 22[Jurisdiction of income-tax authorities. He is the primary authority who initiates he proceedings and is directly connected with the public. 1.1. The Central Board of Direct Taxes is the supreme body in the direct tax set-up. Assistant Directors of Income-tax or Assistant Commissioners of Income-tax. MOF Authorities Egyptian Tax Authority Egyptian Transfer Pricing Guidelines-2018 Income Tax Law No. • Part IV provides a summary of selected administrative powers given to tax bodies in OECD countries to carry out their mandate. 1-4-1952. 1-4-1952. [(2) The Central Government may appoint as many Commissioners of Income-tax as it thinks fit and they shall perform their functions in respect of such areas or of such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases as the Central Board of Revenue may direct, and where such directions have assigned to two or more Commissioners of Income-tax the same area or the same persons or classes of persons or the same income or classes of incomes or the same cases or classes of cases, they shall have concurrent jurisdiction subject to any orders which the Central Board of Revenue may make for the distribution and allocation of work to be performed. Income Tax Notes – Income Tax Authorities (Powers and Functions of FBR “Federal Board of Revenue” Long Question with Answer) for B.com, ADP, BS, BBA Income Tax Notes – Income Tax Authorities (Powers and Income Tax Department is headed by the apex body Central Board of Direct Taxes (CBDT). Various Authorities. (Amendment) Act, 1940 w.e.f. Income Tax Authorities Income Tax Act, 1961 provides for the administrative and judicial authorities for administration of this Act. Income-tax authorities.—(1) There shall be the following classes of income-tax authorities for the purposes of this Act, namely:—. All efforts are made to keep the content of this site correct and up-to-date. 1-4-1952. All matters relating to levy and collection of Indirect Taxes. (4) Appellate Assistant Commissioners of Income-tax shall be under the direct control of the Central Board of Revenue and shall perform their functions in respect of such persons or classes of persons [or of such incomes or classes of income or] in respect of such areas as the Central Board of Revenue may direct, [and, where such directions have assigned to two or more Appellate Assistant Commissioners of Income-tax, the same persons or classes of persons or the same incomes or classes of income or the same area] in accordance with any orders which the Central Board of Revenue may make for the distribution and allocation of the work to be performed. (Amendment) Act, 1940, w.e.f. Section  of the Income Tax Act, 1961 provides for the administrative and judicial authorities for administration of this Act. But, this site does not make any claim regarding the information provided on its pages as correct and up-to-date. The Income Tax Department (also referred to as IT Department or ITD) is a government agency undertaking direct tax collection of the Government of India. The Direct Tax Laws Act, 1987 has brought far-reaching changes in the organizational structure. Orders passed by him can be challenged only on approval. 1-4-1939. (Amendment) Act, 1940. The implementation of the Act lies in the hands of these authorities. Authorities have the power to call for information with virtually any entity or persons in India under section 133. Substituted by s. 6, Indian I.T. Second, the higher income groups, through a system of progressive taxation, pay a higher proportion of their income in tax than the less well-off Briefly speaking the Income Tax Ordinance, 2001, revolves around the Commissioner because lot of powers has been granted under such Ordinance to the Commissioner. FUNCTION AND POWERS OF COMMISSIONER OF INCOME TAX: The commissioner exercises the power to control the staff of income tax department working in his jurisdiction. (3A) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, an Income-tax authority may appoint such executive or ministerial staff as may be necessary to assist it in the execution of its functions.]. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage. Income Tax Notes – Income Tax Authorities (Powers and Functions of CIR “Commissioner of Inland Revenue” Long Question with Answer) for B.com, ADP, BS, BBA Notes & Handouts / By Information PK Post navigation Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to such authorities by or under this Act in accordance with such directions as the The Central Board of Direct Taxes is the supreme body in the direct tax set-up. (Amendment) Act, 1939. Inserted by s. 4, Indian I.T. Substituted, by s. 4, Indian I.T. (Amendment) Act, 1953, w.e.f. Inserted, by s. 4, Indian I.T. Inserted by s. 3, Indian I.T. For competent authority functions and procedures of the United States, see 940 T.M., U.S. Income Tax Treaties — U.S. Such transfer may be made at any stage of the proceedings, and shall not render necessary the reissue of any notice already issued by the Income-tax Officer from whom the case is transferred.]. (cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax. 22a120. Section of the Income Tax Act, 1961 provides for the administrative and judicial authorities for administration of this Act. INCOME TAX AUTHORITIES • The Income Tax Department, also referred to as IT Department, is a government agency in charge of monitoring the income tax collection by the Government of India. Income Tax Authorities and their Powers The Government of India has constituted a number of authorities to execute the Income Tax Act and to control the Income Tax Department efficiently. The income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or assigned to, such authorities in accordance with the directions issued by the CBDT for the exercise of such powers and performance of the functions by … (c) Assistant Commissioners of Income-tax who may be either Appellate Assistant Commissioners of Income-tax or Inspecting Assistant Commissioners of Income-tax, [(1A) The Central Government may appoint as many Directors of Inspection as it thinks fit, and Directors of Inspection shall, subject to the control of the Central Board of Revenue, perform such functions of any other Income-tax authority as may be assigned to them by the Central Government.]. [5. 'Assessments' Under Income Tax Act. In this session, i have discussed the Income Tax Authorities and their functions with special on Central Board of Direct Tax (CBDT). Income Tax Authorities are also granted power to survey and order persons to submit certain information. These authorities have been grouped into two main wings : "Assessing Officer" means the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other provision of this Act, and the Joint Commissioner or Joint Director who is directed under clause (b) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act; Importance of Assessing Officer : (8) AH officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Central Board of Revenue: Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the Appellate Assistant Commissioner in the exercise of his appellate functions. Withholding Tax Guide 2021(PDF/1,337KB) Withholding Tax Guide 2020(PDF/1,187KB) Types, etc. Income Tax Act June 15, 2020 Excise Act, 2001 October 17, 2018 Excise Tax Act April 5, 2016 First Nations Goods and Services Tax Act January 29, 2016 Air Travellers Security Charge Act November 6, 2014 Canada Pension The Income tax authorities are divided into sub departments which are audit, enforcement and collection, Legal, Tax payer's facilitation and Information processing. investigation into economic offences and enforcement of economic laws. 1961. (Amendment) Act, 1940,w.e.f. Return of Income and Procedure of Assessment (Section 139 to 154), (PAN) [Section 139A] and Aadhaar Number (Section 139AA). Following are the powers and functions of all of these income tax This document is highly rated by B Com students and has been viewed 4888 (Amendment) Act, 1940, w.e.f. Hope helps. It functions under the Department of The new features of authorities has been properly depicted in a chart on the facing page. He is also responsible for the efficiency of work in all respect in his zone. (Amendment) Act, 1940, w.e.f. Jan 12, 2021 - Powers and duties - Income Tax Authorities, Income Tax Laws B Com Notes | EduRev is made by best teachers of B Com. (Amendment) Act, 1953,w.e.f. 1-4-1960. It functions under the Department of Revenue of the Ministry of Finance. The Central Board of Direct Taxes (CBDT) has authorised income tax authorities to share information or details in its possession with the Competition Commission of India (), in a notification issued on Friday. The basic functions of theincome tax authorities are Matters related to collection or levy of Direct taxes in India Investigation of offences Enforcement of economic laws Who is the He can start proceedings for non filing of return, imposition of penalties etc. The department can revise his orders only if it is proved that there are prejudicial to the revenue and that too only by the Commissioner of Income Tax. 1-4-1939. Substituted for "and of such incomes or classes of income and" by s. 3, Indian I.T. Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals). 1) Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on or, as the case may be, assigned to such authorities by or under this Act in with such directions as the Board may issue for the exercise of the powers and performance of the It has been set up as a result of Inserted, by s. 3, Indian I.T. (Amendment) Act, 1940, w.e.f. Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to such authorities by or under this Act in accordance Substituted for "and, where two or more Inspecting Assistant Commissioners of Income-tax or Income-tax Officers have been appointed for the same area", by s. 3, Indian I.T. Powers of Income Tax Authorities 1) Power relating to Discovery, Production of evidence, etc: The Assessing Officer, The Joint Commissioner, the Chief Commissioner or the Commissioner has the powers as are provided in a court under the code of Civil Procedure, 1908, when trying to suit for the following matters: (7C) Whenever in respect of any proceeding under this Act an Income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the Income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor: Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order for assessment is passed against him he be reheard: Provided further that in computing the period of limitation for the purposes of sub-section (3) of section 34, the time taken in reopening the whole or any part of the proceeding or in giving an opportunity to the assessee to be reheard under the preceding proviso shall be excluded.]. The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification. What are the functions of Income Tax Authorities? The change in designation of certain authorities and creation of certain new posts in the structure are the main features of amendments made by The Direct Tax Laws Act, 1987. The Income Tax Authorities (income tax officer / assessing officer) shall have the same powers as are vested in a court of law under the code of civil procedure 1908 (5of 1908) when trying a suit in respect of following matters. 1-4-1952. 1-4-1939. Substituted for "and, where two or more Appellate Assistant Commissioners have been appointed for the same area", by s. 3, Indian I.T. tax (PIT), corporate profits/income tax (CIT), and value added tax (VAT). Following are the important functions and powers of commissioner of income tax. [Explanation.—In sub-sections (2), (5) and (7A), the word "case" in relation to any person whose name is specified in any order or direction issued in pursuance of any of the aforesaid sub-sections means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year.]]. Form the time of filing of return till the assessement is completed he plays a pivotal role . (cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals). Important Notes – Government has proposed … Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals). "Within the specified area" omitted, by s. 3, Indian I.T. of Incomes Other than Employment Income (for 2020) For 2021 Application for (change in) Exemption for Dependents of [(5A) Inspectors of Income-tax shall perform such functions in the execution of this Act as are assigned to them by the Income-tax Officer or other Income-tax authority under whom they are appointed to work, and shall be subordinate to such Officer or authority.]. Substituted by s. 4, Indian I.T. Income Tax Act 1967, Petroleum (Income Tax) Act 1967, Real Property Gains Tax Act 1976, Promotion of Investments Act 1986, Stamp Act 1949, Labuan Business Activity Tax … CA Tarannum Khatri Tax Settlement Commission, a quasi judicial body, was set up under section 245B of Income-tax Act 1961. The Commissioner may, * * by general or special order in writing, direct that the powers conferred on the Income-tax Officer and the Appellate Assistant Commissioner by or under this Act shall, in respect of any specified case or class of cases, be exercised by the Inspecting Assistant Commissioner and the Commissioner, respectively, and, for the purposes of any case in respect of which such order applies, references in this Act or in any rules made hereunder to the Income-tax Officer and the Appellate Assistant Commissioner shall be deemed to be references to the Inspecting Assistant Commissioner and the Commissioner, respectively. (i) Inspecting Assistant Commissioners shall be subordinate to the Director of Inspection and to the Commissioner of Income-tax within whose jurisdiction they perform their functions; (ii) Income-tax Officers shall be subordinate to the Director of Inspection, the Commissioner of Income-tax and the Inspecting Assistant Commissioner of Income-tax within whose jurisdiction they perform their functions. (Amendment) Act, 1940,w.e.f. (6) The Central Board of Revenue may, by notification in the Official Gazette, empower Commissioners of Income-tax, Appellate or Inspecting Assistant Commis sioners of Income-tax and Income-tax Officers to perform such functions in respect of such classes of persons or such classes of income [or such area] as may be specified in the notification, and thereupon the functions so specified shall cease * * to be performed in respect of the specified classes of persons or classes of income [or area] by the other authorities appointed under sub-sections (2) and (3). [(7B) The Director of Inspection, the Commissioner or the Inspecting Assistant Commissioner, as the case may be, may issue such instructions as he thinks fit for the guidance of any Income-tax Officer subordinate to him in the matter of any assessment, and for the purposes of making any inquiry under this Act (which he is hereby empowered to do), the Director of Inspection, the Commissioner and the Inspecting Assistant Commissioner shall have all the powers that an Income-tax Officer has under this Act in relation to the making of inquiries. 1-4-1939. Substituted for "and of such incomes or classes of income and", by s. 3, Indian I.T. He is also responsible for the efficiency of work in all respect in his zone. This Portfolio may be cited as Gandhi, et al., 6890 T.M., Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (H–K) . (f) Jurisdiction of … Authority which supervises the CIT: CBR and RCIT under whose jurisdiction, the Commissioner works, supervises the Commissioner of Income Tax. Substituted for "and for such area" by s. 3, Indian I.T. (Amendment) Act, 1956; and omitted by s. 3, Taxation Laws (Amendment) Act, 1960, w.e.f. The visitors may click here to visit the web site of Income Tax Department for resolving their doubts or for clarifications, 'Profits and Gains of Business or Professions' [Section 28 to 44], Tax Deducted at Source (TDS) [Section 190 to 206CA], Set off or Carry Forward of Losses [Sections 70 to 80], Deductions [Sections 80A to 80U (Chapter VIA)], Tax Collection at Source (TCS) [Section 206C]. Income-tax authorities. 1-4-1939. In the organizational setup of the income tax department Assessing Officer plays a very vital role. (1) Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to such authorities by or under this Act in accordance 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. 1-4-1939. The Direct Tax Laws Act, 1987 has brought far-reaching changes in the organizational structure. (e) On authorisation by the Central Government they can appoint income-tax authorities below the rank of an Assistant Commissioner u/s 117. —(1) There shall be the following classes of income-tax authorities for the purposes of this Act, namely:— (a) the Central Board of Revenue, [(aa) Directors of Inspection,] ], [(7A) The Commissioner of Income-tax may transfer any case from one Income-tax Officer subordinate to him to another, and the Central Board of Revenue may transfer any case from any one Income-tax Officer to another. FUNCTION AND POWERS OF COMMISSIONER OF INCOME TAX :- The commissioner exercises the power to control the staff of income tax department working in his jurisdiction. Retrospectively inserted by s. 3, Taxation Laws (Amendment) Act, 1960. The Explanation retrospectively inserted by s. 2, Indian I.T. (5) Inspecting Assistant Commissioners of Income-tax and Income-tax Officers shall perform their functions in respect of such persons or classes of persons [or of such incomes or classes of income or] in respect of such areas as the Commissioner of Income-tax may direct, [and, where such directions have assigned to two or more Inspecting Assistant Commissioners of Income-tax or Income-tax Officers, the same persons or classes of persons or the same incomes or classes of income or the same area] in accordance with any orders which the Commissioner of Income-tax may make for the distribution and allocation of the work to be performed. (Amendment) Act, 1953, w.e.f. 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