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)
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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)
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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
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