5. Subordination and control of income tax authorities.

5. Subordination and control of income tax authorities.-

⁴[(1) The [⁵[Senior Commissioner,] ⁶[Chief Commissioner of Taxes, Director General Directors-General of Inspection, Commissioners (Appeals) and Commissioners shall be subordinate to the Board;

(2) The ⁷[Additional Commissioners of Taxes, Joint Commissioners of Taxes, Deputy Commissioners of Taxes and Inspectors shall be subordinate to the ⁸[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 to interfere with the discretion of the Appellate Joint Commissioners ⁹[ or the Commissioners (Appeals), in the exercise of their appellate functions.

(3) The Deputy Commissioners of Taxes and Inspectors shall be subordinate to the Inspecting Joint Commissioner within whose jurisdiction they perform their functions.

(4)(1) The Inspectors shall be subordinate to the Deputy Commissioners of Taxes within whose jurisdiction they perform their functions.

⁴ Subs. Sub-Section (1) Instead of sub-section (1) by F.A. 2010

⁵ Omitted by F.A. 1995

⁶ Subs. for director general" by F.A. 2011

⁷ Subs. for "Joint Commissioners of taxes" by F.A. 1991

⁸ Ins. by F.A. 1990

⁹ Ins. by F.A. 1990

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