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 23 October 2026 Sr. Accountant SANKARAN & KRISHNAN New Delhi B.Com View Details ARTICLESHIP 25 October 2026 Article Intern (CA Articleship) Arpan Bohra & Co Hyderabad CA Inter View Details ARTICLESHIP 28 October 2026 Article assistants Shyam S Gupta and Company New Delhi CA Inter View Details ARTICLESHIP 07 November 2026 Article Assisstant DPV & Associates Chennai CA Inter View Details Featured ARTICLESHIP 31 October 2026 CA Articleship apricus india Navi Mumbai CA Inter View Details 31 October 2026 Accountants sankaran and krishnan New Delhi B.Com View Details Featured ARTICLESHIP 28 October 2026 CA- Inter and Articles N N V Satish & Co., Hyderabad CA Inter View Details 10 November 2026 FP&A Executive Gujarat Guardian Ankleshwar CA Final View Details Share  Facebook  Twitter  Linkedin  Reddit  Email  Whatsapp  Gmail  Print  PDF  Telegram 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