3. Income-tax authorities.

- There shall be the following classes of income taxauthorities for the purposes
of this Ordinance, namely:(1) The National Board of Revenue,
(1B) Chief Commissioner of Taxes;
(2) Directors-General of Inspection (Taxes),
(2A) Commissioner of Taxes (Appeals),
(2B) Commissioner of Taxes (Large Taxpayer Unit)
(2C) Director General (Training);
(2D) Director General, Central Intelligence Cell;
(3) Commissioners of Taxes,
(3A) Additional Commissioners of Taxes who may be either AppellateAdditional Commissioner of Taxes
or Inspecting Additional Commissioner ofTaxes,
(4) Joint Commissioner of Taxes who may be either Appellate JointCommissioners of taxes or Inspecting
Joint Commissioner of Taxes,
(5) Deputy Commissioners of Taxes,
(6) Tax Recovery Officers nominated by the Commissioner of Taxes amongthe Deputy Commissioner of
Taxes within his jurisdiction;
(7) Assistant Commissioners of Taxes,
(8) Extra Assistant Commissioners of Taxes; and
(9) Inspectors of Taxes
4. Appointment of income tax authorities.- (1) Subject to the rules and orders ofthe Government
regulating the terms and conditions of service of persons inpublic services and posts, appointment of
income tax authorities shall bemade in accordance with the provisions of this Ordinance.
(2) The Board may appoint Chief Commissioner of Taxes, DirectorGeneralCentral Intelligence Cell,as
many Directors-General of Inspection, Commissioners (Appeals), Commissioners, JointCommissionersof
Taxes, Deputy Commissioners of Taxes, Tax RecoveryOfficers and Assistant Commissioners of Taxes and
such other executive orministerial officers and staff as it may think fit.
(2A) Notwithstanding anything contained in this Ordinance, the Board may,with the approval of the
government, appoint one or more person havingappropriate professional skill and experience to perform
such function as maybe specified by an order issued in this behalf, and the person or persons soappointed
shall be deemed to be an income-tax authority for the purposes ofthis Ordinance.
(3) Subject to such orders or instructions as the Board may, from time to time,issue in this behalf, any
other income tax authority may appoint any incometax authority subordinate thereto and such other
executive or ministerialofficers and staff as may be necessary for assistance in the execution or
itsfunctions.
4A. Delegation of powers.- The Board may, by notification in the officialGazette, and subject to such
limitations or conditions, if any, as may bespecified therein, empower by name or designation,(a) any Inspecting Additional Commissioner of Taxes to exercise thepowers of a Commissioner of Taxes
(b) any Appellate Additional Commissioner of Taxes to exercise thepowers of a Commissioner of Taxes
(Appeals); and
(c) any Additional Director General or Joint Director General ofCentral Intelligence Cell to exercise the
powers of Director General,Central Intelligence Cell.
5. Subordination and control of income tax authorities.(1) TheChief Commissioner of Taxes, Director General of Inspection,Commissioners (Appeals) and
Commissioners shall be subordinate to theBoard;
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(2) TheAdditional Commissioners of Taxes, Joint Commissioners of Taxes, Deputy Commissioners of

Taxes and Inspectors shall be subordinateto the Commissioners, or the Commissioners (Appeals), as the
case may be,within whose jurisdiction they are appointed to perform their function:
Provided that no order, direction or instruction shall be given so as tointerfere with the discretion of the
Appellate Joint Commissioners or theCommissioners (Appeals), in the exercise of their appellate
functions.
4A. Delegation of powers.- The Board may, by notification in the officialGazette, and subject to such
limitations or conditions, if any, as may bespecified therein, empower by name or designation,(a) any Inspecting Additional Commissioner of Taxes to exercise thepowers of a Commissioner of Taxes
(b) any Appellate Additional Commissioner of Taxes to exercise thepowers of a Commissioner of Taxes
(Appeals); and
(c) any Additional Director General or Joint Director General ofCentral Intelligence Cell to exercise the
powers of Director General,Central Intelligence Cell.
5. Subordination and control of income tax authorities.(1) TheChief Commissioner of Taxes, Director General] of Inspection,Commissioners (Appeals) and
Commissioners shall be subordinate to theBoard;
(2) TheAdditional Commissioners of Taxes, Joint Commissioners of Taxes, Deputy Commissioners of
Taxes and Inspectors shall be subordinateto the Commissioners,or the Commissioners (Appeals), as the
case may be, within whose jurisdiction they are appointed to perform their function:
Provided that no order, direction or instruction shall be given so as tointerfere with the discretion of the
Appellate Joint Commissioners or theCommissioners (Appeals), in the exercise of their appellate
functions.
(aaa) the Director General of Central Intelligence Cell shall performthe following functions, namely:(i) carry out intelligence works to gather information abouttaxpayers;
(ii) analyze information gathered through intelligence workvis-a-vis concerned income tax records;
(iii) detect tax evasions, concealments of income and offencesas described in chapter XXI of Income Tax
Ordinance, 1984;
(iv) carry out investigations to prove tax evasion orconcealment or any other irregularities relating to
taxes and tocollect evidences in support of tax offences or tax frauds forrecovery of tax with penalty and
to suggest prosecutions in fitcases;
(v) to carry out functions as authorized by any other law.]
(b) the Commissioners the Commissioner (Appeals) and theAppellate Joint Commissioners shall perform
their functions inrespect of such areas, or such persons or classes of persons, or suchcases or classes of
cases, or such incomes or classes of incomes, asthe Board may assign to them;
(bb) the Commissioner (Large Taxpayer Unit) shall perform hisfunctions in respect of such areas, or such
persons or classes ofpersons, or such cases or classes of cases or such incomes or classesof incomes, as
the Board may assign to him];
(c) the Inspecting Joint Commissioners and the Deputy Commissioners ofTaxes shall perform their
functions in respect of such areas, or suchpersons or classes of persons, or such cases or classes of cases,
or suchincomes or classes of incomes as the Commissioner to whom they aresubordinate may assign to
them ; and
(d) other income tax authorities shall perform such functions as maybe assigned to them by the income
tax authority to whom they aresubordinate.
(2) (a) Any area or other jurisdiction or function assigned to an incometaxauthority under sub-section (1)
may be modified or varied, ormay be transferred to any other income tax authority with respect toareas,
persons or classes of persons, or cases or classes of cases, orproceeding or classes of proceedings;
(b) any such transfer as is referred to in clause (a) may be made at anystage of the proceedings and further
proceedings may be commencedfrom the stage at which such transfer takes place.
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(3) Where more income tax authorities than one have been assigned the samefunctions in respect of any
area, or persons or classes of persons, or cases orclasses of cases, or incomes or classes of incomes, they
shall perform thosefunctions in accordance with such allocation or distribution of work as theauthority
assigning the functions may make.
(4) The powers of the Board, Commissioners and Deputy Commissioners ofTaxes, to assign any case to
any authority, or to transfer any case from oneauthority to another, or to perform any function or functions
under thissection, shall include the power in respect of all or any proceedings relating tosuch case; and
except as provided in sub-section (5), no such assignment,transfer or performance of functions shall be
called in question by or beforeany court or other authority.
(5) Any person aggrieved by any order passed under this section may, withinthirty days of such order,
make a representation (a) to the Inspecting Joint Commissioner if the order was passed by aDeputy Commissioner of Taxes;
(b) to the Commissioner, The commissioners(Appeals), if the orderwas passed by an Inspecting Joint
Commissioner; and
(c) to the Board if the order was passed by a Commissioner;and any order passed on such representation
shall be final.
7. Exercise of jurisdiction by successor.-Where, in respect of any proceedingunder this Ordinance, an
income tax authority is succeeded by another, theincome tax authority so succeeding may continue the
proceeding from thestage at which it was left by his predecessor.
8. Officers, etc. to follow instructions of the Board.- All officers and otherpersons engaged in the
performance of any functions under this Ordinanceshall, in the matter of discharging those functions,
observe and follow suchorders, directions or instructions as the Board may issue from time to time:
Provided that no order, direction or instruction shall be given so as tointerfere with the discretion of the
Appellate Joint Commissioner or theCommissioner (Appeals) in the exercise of their appellate functions.
9. Guidance to the Deputy Commissioner of Taxes, etc.-In the course of anyproceedings under this
Ordinance, the Deputy Commissioner of Taxes may beassisted, guided or instructed by any income tax
authority to whom he issubordinate or any other person authorized in this behalf by the Board.
10. Exercise of assessment functions by the Inspecting Joint Commissioners and the Inspecting
Additional Commissioners.-

The Commissionermay, with prior approval of the Board, by general or a special order inwriting,
direct that in respect of all or any proceedings relating tospecified cases or classes of cases or
specified persons or classes ofpersons within his jurisdiction, the powers and functions of the
Deputycommissioner of Taxes,the Inspecting Joint Commissioner, theInspecting Additional
Commissioner and the Commissioner under thisOrdinance shall be exercised bythe Inspecting
Joint Commissioner,the Inspecting Additional Commissioner], the Commissioner and theBoard,
respectively and for the purpose of any proceedings in respectof such cases or persons reference
in this ordinance or the rules madethereunder to the Deputy Commissioner of Taxes, the
Inspecting JointCommissioner, the Inspecting Additional Commissioner, or theCommissioner
shall be deemed to be references to the [Inspecting JointCommissioner,the Inspecting Additional
Commissioner, theCommissioner and the Board, respectively.

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TAXES APPELLATE TRIBUNAL

11. Establishment of Appellate Tribunal.(1) For the purpose of exercising thefunctions of the Appellate Tribunal under this ordinance, the
Governmentshall establish a Taxes Appellate Tribunal consisting of a President and suchothermembers as
the Government may, from time to time, appoint.
(3) A person shall not be appointed as a member of the Taxes AppellateTribunal unless
(i) he was or is a member of the Board or holds the current charge ofa member of the Board; or
(ii) he was a Commissioner of Taxes; or
(iii)he is a Commissioner of Taxes; or
(iv) he is a chartered accountant and practiced professionally for aperiod not less than eight years; or
(v) he is a cost and management accountant and practicedprofessionally for a period not less than eight
years; or
(vi) he is an income tax practitioner within the meaning of section174(2)(f) and practiced professionally
for not less than twenty years;or
(vii) he is a professional legislative expert having not less than eightyears experience in the process of
drafting and making financial andtax laws; or
(viii) he is an advocate and practiced professionally for not less thanten years in any income tax office; or
(ix) he is, was or has been a District Judge.
(4) The Government shall appoint one of the members of the AppellateTribunal to be the president
thereof, who is a member of the Board or holdsthe current charge of a member of the Board.
Explanation.-For the purpose of this section, period of practice as charteredaccountant shall include any
period of practice as chartered accountant withinthe meaning of the Chartered Accountants Ordinance,
1961 (X of 1961) orBangladesh Chartered Accountants Order, 1973 (P.O. No. 2 of 1973)] or asregistered
accountant enrolled on the register of accountants under theAuditor's Certificate Rules, 1950.
12. Exercise of power of the Tribunal by Benches.- (1) Unless the president inany particular case or
class of cases otherwise directs, the powers andfunctions of the Appellate Tribunal shall be exercised by
Benches of theAppellate Tribunal, hereinafter referred to as Bench, to be constituted by thePresident.
(2) A Bench shall be so constituted that it has not less than two members
13. Decision of Bench.(1) Subject to the provisions of sub-sections (2) and (3),the decision of bench in any case or on any point
shall be given in accordancewith the opinion of the majority of its members.
(2) Any point on which the members of a Bench are equally divided shall bestated in writing and shall be
referred by the president to one or more othermembers of the Appellate Tribunal for hearing and the point
shall be decidedaccording to the majority of the members of the Appellate Tribunal who haveheard it
including those who first heard it.
(3) Where there are only two members of the Appellate Tribunal and theydiffer in any case, the
Government may appoint an additional member of theAppellate Tribunal for the purpose of hearing the
case; and the decision of thecase shall be given in accordance with the opinion of the majority of
themembers of the Appellate Tribunal as constituted with such additionalmember.
14. Exercise of power by one member.-Notwithstanding anything contained insection 12, the
Government may direct that the powers and functions of theAppellate Tribunal shall be exercised by any
one of its members, or by two ormore members jointly or severally.

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15. Regulation of Procedure.-Subject to the provisions of this Ordinance, theAppellate Tribunal shall
regulate its own procedure and the procedure of itsBenches in matters arising out of the discharge of its
functions including theplaces at which a Bench shall hold its sittings.
Question:1 Who may be the members of Appellate Tribunal?
Answer: As per Income Tax Ordinance 1984, Section-11,
Sub-Section (3):A person shall not be appointed as a member of the Taxes Appellate Tribunal unless
(i) he was or is a member of the Board or holds the current charge of a member of the Board; or
(ii) he was a Commissioner of Taxes; or
(iii)he is a Commissioner of Taxes; or
(iv) he is a chartered accountant and practiced professionally for a period not less than eight years; or
(v) he is a cost and management accountant and practiced professionally for a period not less than eight
years; or
(vi) he is an income tax practitioner within the meaning of section 174(2)(f) and practiced professionally
for not less than twenty years; or
(vii) he is a professional legislative expert having not less than eight years experience in the process of
drafting and making financial and tax laws; or
(viii) he is an advocate and practiced professionally for not less than ten years in any income tax office; or
(ix) he is, was or has been a District Judge.
(4) The Government shall appoint one of the members of the AppellateTribunal to be the president
thereof, who is a member of the Board or holds the current charge of a member of the Board.

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