Income tax authorities are as under:

1. Federal Board of Revenue

2. Chief Commissioner of Inland Revenue
3. Commissioner of Inland Revenue
4. 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 reforms
2. Develop modern tax authority
3. Implement efficient tax methods
4. Improve productivity (tax collection)
5. Job posting process
6. Grant additional allowance
7. Re-designate post
8. Direct or advice
9. Introduce system of accountability
10. Maintained system of accountability
11. Implements the fiscal provisions
12. Make rules, policies and programmes
13. 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 order
2. Appointment authority
3. Posting of income tax authorities
4. Power to write off irrecoverable demand
5. Determination of jurisdiction
6. Inspection of subordinate offices
7. Regulates inspection work
8. Examination of inspection notes
9. Internal audit of tax department
10. Action on tax evasion
11. Supervision of technical work
12. Supervision of tax collection procedure
13. 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 subordinate
3. Transfer of jurisdiction
4. Settlement of dispute between subordinate
5. Withholding of refund
6. Power to compound the offence
7. Receive the amount against compounded offence
8. Direction of appeal to appellate tribunal
9. Requests to refer the case to the high court
10. Revision of court
11. Hearing of revision petition of taxpayers
12. Extension of time for filing of return
13. Enforce a person to attend his office


14. Enforce a person to produce his books of accounts
15. Power to receive evidence
16. Rectification of error/mistakes
17. Disqualification of income tax practitioners
18. Issuance of notice fro filing of return
19. Issuance of notice for collection of tax
20. Change the method of accounting
21. Requires the production of accounts
22. Imposition of penalty
23. Provisional assessment
24. Power to enter into the premises
25. Power to retain the documents
26. Power to make inventory of any articles
27. Power to require wealth statement
28. Power to make best judgment of assessment
29. Power to take steps for tax collection
30. Power to delegate (power)