Expenditure-Tax Act, 1987

Tax authorities.

6. ²⁰[(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals), ²¹[Additional Director of Income-tax, Additional Commissioner of Income-tax, ²²[Joint Director of Income-tax, Joint Commissioner of Income-tax], Deputy Director] of Income-tax, Deputy Commissioner of Income-tax, Assistant Director of Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.]

(2) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board :

Provided that no such orders, instructions or directions shall be issued-

(a)	-	so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or
(b)	-	so as to interfere with the discretion of the Commissioner (Appeals) in the exercise of .... To read the full section download the app from Google Play store Latest Job Openings View all 21 August 2026 Accountant A G International Kolkata B.Com View Details 25 August 2026 Senior Accountant MG Associates New Delhi CA Inter View Details ARTICLESHIP 07 September 2026 Article/ Paid Assistant Murali and Sumeet Chartered Accountant Bengaluru CA Foundation View Details ARTICLESHIP 17 August 2026 Article Assistant K R Kiran Kumar & Associates Bengaluru CA Inter View Details ARTICLESHIP 01 September 2026 Article Assistant SGNG & Associates New Delhi CA Inter View Details Featured 12 September 2026 Assistant Manager - Finance & Compliance Naveen Fintech Pvt Ltd Kolkata CA Inter View Details ARTICLESHIP 26 August 2026 CA Article Assistant/CA Drop Out/Accounts Executive PARV & Co. New Delhi CA Inter View Details 29 August 2026 Chartered Accountant Velionit Consulting PVT LTd Mumbai CA View Details Share  Facebook  Twitter  Linkedin  Reddit  Email  Whatsapp  Gmail  Print  PDF Finance and Tax WhatsApp groups list CCI All Updates (WA Group) CCI All Updates (WA Channel) CCI All Updates (Telegram Channel) GST Income Tax CA Final CA Inter CA Foundation CCI Jobs CS CCI Webinars CCI Pro Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now click here to register Follow Us