Income tax authorities are as under:

1. Federal Board of Revenue2. Chief Commissioner of Inland Revenue3. Commissioner of Inland Revenue4. Officer of Inland Revenue

Additional Commissioner of Inland Revenue Deputy Commissioner of Inland Revenue Assistant Commissioner of Inland Revenue

S. No TAX AUTHORITIES SUB-ORDINATE TO

1 Chief Commissioner Federal Board of Revenue

2 Commissioner Chief Commissioner

3 Officer of inland revenue (additional. Deputy, assistant etc)

Commissioner

Board

1. The board shall determine the jurisdiction of CCIR or CIR. These persons shall perform such functions and exercise such powers as may be assigned by board.

Functions:

1. Implement tax reforms2. Develop modern tax authority3. Implement efficient tax methods4. Improve productivity (tax collection)5. Job posting process6. Grant additional allowance7. Re-designate post8. Direct or advice9. Introduce system of accountability10. Maintained system of accountability11. Implements the fiscal provisions12. Make rules, policies and programmes13. Enable electronic communication

14. Any function by federal government

Regional commissioner of Inland Revenue:

The RCIT is appointed to decentralize the supervision function of Board. It is an executive as well as judicial income tax authority. RCIT is appointed by the board. He performs the function as

assigned by the board. He may or may not provide a specific area. If area is provided it is called Region.

Functions:

1. Revision of order2. Appointment authority3. Posting of income tax authorities4. Power to write off irrecoverable demand5. Determination of jurisdiction6. Inspection of subordinate offices7. Regulates inspection work8. Examination of inspection notes9. Internal audit of tax department10. Action on tax evasion11. Supervision of technical work12. Supervision of tax collection procedure13. Any function assigned by the board

Commissioner of Inland Revenue

Commissioner of income tax is an important authority having both executive and judicial power. When appointed as specific area (ZONE), responsible for the proper administration of tax.

Functions:

1. Determination of jurisdiction( area)2. Assignment of work to subordinate3. Transfer of jurisdiction4. Settlement of dispute between subordinate5. Withholding of refund6. Power to compound the offence7. Receive the amount against compounded offence8. Direction of appeal to appellate tribunal9. Requests to refer the case to the high court10. Revision of court11. Hearing of revision petition of taxpayers12. Extension of time for filing of return13. Enforce a person to attend his office

14. Enforce a person to produce his books of accounts15. Power to receive evidence16. Rectification of error/mistakes17. Disqualification of income tax practitioners18. Issuance of notice fro filing of return19. Issuance of notice for collection of tax20. Change the method of accounting21. Requires the production of accounts22. Imposition of penalty23. Provisional assessment24. Power to enter into the premises25. Power to retain the documents26. Power to make inventory of any articles27. Power to require wealth statement28. Power to make best judgment of assessment29. Power to take steps for tax collection30. Power to delegate (power)