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
Deut! 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. Deut!# assistant etc$
Commissioner
Board
1. %he &oard shall determine the 'urisdiction of CCIR or CIR. %hese ersons shall erform
such functions and e(ercise such o)ers as ma! &e assi*ned &! &oard.
Functions:
1. Implement tax reforms
2. Develop modern tax authority
3. Implement efficient tax methods
4. Improve productivity (tax collection)
5. Jo postin! process
". #rant additional allo$ance
%. &e'desi!nate post
(. Direct or advice
). Introduce system of accountaility
1*. +aintained system of accountaility
11. Implements the fiscal provisions
12. +a,e rules- policies and pro!rammes
13. .nale electronic communication
14. /ny function y federal !overnment
Regional commissioner of Inland Revenue:
%he RCI% is aointed to decentrali+e the suervision function of Board. It is an
e(ecutive as )ell as 'udicial income ta( authorit!. RCI% is aointed &! the &oard. ,e
erforms the function as assi*ned &! the &oard. ,e ma! or ma! not rovide a secific
area. If area is rovided it is called Re*ion.
Functions:
1. &evision of order
2. /ppointment authority
3. 0ostin! of income tax authorities
4. 0o$er to $rite off irrecoverale demand
5. Determination of 1urisdiction
". Inspection of suordinate offices
%. &e!ulates inspection $or,
(. .xamination of inspection notes
). Internal audit of tax department
1*. /ction on tax evasion
11. 2upervision of technical $or,
12. 2upervision of tax collection procedure
13. /ny function assi!ned y the oard
ommissioner o! In"an# Re$enue
Commissioner of income ta( is an imortant authorit! havin* &oth e(ecutive and 'udicial o)er.
-hen aointed as secific area ".O/0$# resonsi&le for the roer administration of ta(.
Functions:
1. Determination of 'urisdiction" area$
2. Assi*nment of )or1 to su&ordinate
3. %ransfer of 'urisdiction
4. 2ettlement of disute &et)een su&ordinate
3. -ithholdin* of refund
4. 5o)er to comound the offence
6. Receive the amount a*ainst comounded offence
7. Direction of aeal to aellate tri&unal
8. Re9uests to refer the case to the hi*h court
1:. Revision of court
11. ,earin* of revision etition of ta(a!ers
12. 0(tension of time for filin* of return
13. 0nforce a erson to attend his office
14. 0nforce a erson to roduce his &oo1s of accounts
13. 5o)er to receive evidence
14. Rectification of error;mista1es
16. Dis9ualification of income ta( ractitioners
17. Issuance of notice fro filin* of return
18. Issuance of notice for collection of ta(
2:. Chan*e the method of accountin*
21. Re9uires the roduction of accounts
22. Imosition of enalt!
23. 5rovisional assessment
24. 5o)er to enter into the remises
23. 5o)er to retain the documents
24. 5o)er to ma1e inventor! of an! articles
26. 5o)er to re9uire )ealth statement
27. 5o)er to ma1e &est 'ud*ment of assessment
28. 5o)er to ta1e stes for ta( collection
3:. 5o)er to dele*ate "o)er$