3. Income Tax Authorities




                               CHAPTER II

3. Income-tax authorities.-

There shall be the following classes of income tax authorities for the purposes of this Ordinance, namely:-

(1) The National Board of Revenue,                                                                                        

1[(1A) Senior Commissioner of Taxes]  

2[(1B) Chief Commissioner of Taxes;]

3[(2) Directors-General of Inspection (Taxes),

4[(2A) Commissioner of Taxes (Appeals),

5[(2B) Commissioner of Taxes (Large Taxpayer Unit),

6[(2C) Director General (Training);

7[(2D) Director General, Central Intelligence Cell ;

[(3) Commissioners of Taxes,

8[(3A) Additional Commissioners of Taxes who may be either Appellate Additional Commissioner of Taxes or Inspecting Additional Commissioner of Taxes,

(4) Joint Commissioner of Taxes who may be either Appellate Joint

(5) Deputy Commissioners of Taxes,

9[(6) Tax Recovery Officers nominated by the Commissioner of Taxes among the Deputy Commissioner of Taxes within his jurisdiction;]

(7) Assistant Commissioners of Taxes,

(8) Extra Assistant Commissioners of Taxes; and

(9) Inspectors of Taxes



1.Ins.by F.O.1986 and subsequently omitted by   F.A 1995

2.Ins .by F.A 2011

3.Subs.for “Director of Inspection “ by F.A. 1993

4.Ins .by F.A 1991

5 Ins .by F.A 1999

6 Ins .by F.A 2003

7 Ins .by F.A 2004

8 Ins .by F.O 1986 and subs. by F.A.1991

9 Subs .by F.A 2011.




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