thal hs. The indian Income Tax Act, 1961 establishes « ftamework for the administration of income tax in India, detailing the structure and functions of various income tax authorities. Here's a detailed Sverview of the key authorities, their appointments, and functions: Key Authorities » Central Board of Direct Taxes (CBDT): © Appointment; Members are appointed by the Government of India, with the ~chairperson and members being senior Indian Reyenue Service (IRS) officers. © Funetions: + Formulates policies for income tax and direct tax laws. + “Oversees the administration of income tax laws. + Aavises the government on tax policy and legislation. + “Monitors the functioning of income tax departments, 2. Commissioner of Income Tax (CIT): © Appointment: Appointed from among IRS officers with sufficient experience. netions: + Supervises and administers tax collection in specific regions. + Acts as an appellate authority for disputes related to assessments. + Approves tax retums and assessments, * Conducts inquiries and investigations as needed, 3. Assessing Officer (AO): © Appointment: Usuall © Functions: ‘arries out assessments of taxpayers based on their income tax returns. + Conducts surveys and investigations to ascertain the correct income. + Thitiates proceedings for tax evasion cases. + Tssues notices, conducts hearings, and makes assessment orders. 4. Income Tax Appellate Tribunal (ITA'T): Appointment: Members are appointed by the President of India, with some being judicial members and others being accountants, © “Functions: * Adjudicates appeals against orders of the CIT and Assessing Officers. + Provides rulings that help interpret tax laws. 5. Additional/Joint Commissioner of Income Tax (Addl. CIT/Jt. CIT): © Appointment: IRS officers with relevant experience. © Functions: * _Assist in the administration of income tax laws at various levels, + “Handle specific assessment cases or issues as assigned. 6. Tax Recovery Officer (TRO): : © Appointment: Typically an IRS officer with specialized training, o Functions: + Responsible for the collection and recovery of tax dues. ; + Executes recovery measures, including attachment of properties and bank ly an IRS officer appointed to handle individual a: accounts.TRO (egINCOME TAX A\ fol hala Sae Vato a) Section 117 Primarily CG appoints ITA nt ‘May authorise CBOT/POGIT/DGIT/PCCIT/CCIT/PDIT/DIT/PCIT/CIT to appoint below the Fank of Asst. Commissioner or Dpy. Commissioner, TA authorised by CBDT may appoint executive staft Section 119 CBDT Is empowered i re paca ertsione/creus to subordinates for proper administration, pearance ori foe Ciao ava incre enh easions ot prejudiciat We assessee. (Only if CBDT is of opinion that itis necessary inthe public interest so to do ‘ond it will be published and circulated in the prescribed manner for general information) Relax certain provisions of section 139, 234A etc. To authorise ITA [not CIT(A)] by general/special order to admit an application to admit an application or claim for any exemption, deduction, refund or any other rellef under this Act ‘after the expiry of the period specified, if CBDT considers desirable or expedient so to do for avoiding genuine hardship. CBDT shall not pass any order/instruction/directions ~ = _ to require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner ~ to interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate functions Section 124 Jurisdiction of AOs ‘AO has jurisdiction over an area and shall have jurisdiction over~ Pee ue Ohaus Pee ie CMEC! Cec pune Kirn PNPM Cony erate ew PPCM Rua eae cnn pe comets Rinker} POC CEE PAT a ot eee ee ier Priam ul cedhere return fs fled under section 139(1) Within 1 month from service of notice u/s 142(1) oF 143(2) OR of assesement, Whichever is earlier ‘Where no return Is fled Within time allowed in notice u/s 142(1)/ sas/i4g ‘Where search is initiated or requisition is Within 1 month from service of notice u/s a 153A(1) of 153C(2) OR Completion of assessment, Whichever is eartier POGIT/DGIT/PCCIT/CCIT/PCIT/CT for determination, nord afte rane {Tom oe AO to another subordinate after aving ihe ne oman otis heard ate: recon raton tudes chen pPortunity of being heard shall be given? When the transfer hapy Pens in the same city, locality or place, Reissue of notice required? No“PReason to believe, as recorded shall not be cea bythe income-tax authority under this sub-section '9F any authority or the Appellate Tribunal 0 {even if Authorised officer has no jurisdiction, power soll be exerclsable if delay would be ‘Prejudicial to revenue) (W) (break open the lock of any door, box, locker, safe, almirah or other receptacle where the Aeys are not availabe, ‘eur am person who hat got out of, ois about to ge into, ois in the bulding, place, ‘vessel vehicle or alrcraf, the authorised officer has reason to suspect that such person ‘has secreted about his person any such books of account, other documents, money, bullion, Jewellery or other valuable article or thing, ‘require any person who is found to be in possession or control of any books of account oF ‘other documents maintained inthe form of electronic record to afford the authorised officer the necessary facility to inspect such books of account or other documents; wo “ BUT NOT STOCK IN TRADE he cn make iventory ofthe same place marks of identification on any books of account or other documents or make or cause {to be made extracts or copies therefrom; (though ww (wi) make a note or an inventory of any such money, bulin, jewellery or other valuable article or thing >> Deemed seizure - where itis not possible or practicable to take physical possession of any valuable article or thing and remove it to a safe place due tots = volume, = weight of = other physical characteristics or = due to its being of a dangerous nature, the authorised officer may serve an order on the owner or the person who is in immediate ‘possession oF control thereof that he shall not remove, part with or otherwise deal with it, except with the previous permission of such authorised officer. NOT APPLICABLE On STOCK In TRADE >> Prohibltory Order {section 132(3)] if seizure does not happen, besides the reason mentioned above, an order shall be served restraining a person to not deal with the money/bulion etc except with the previous permission of such officer. Max time period :: 60 days from date of order >> Rebuttable Presumptions {section 132(3)}AE TAX AUTHORITIES: CHAPTER 16 iat te contents of uch books of account and other documents ae tut and Ai) tte arate and evr ctr par of uch books of scout mde documents which Ihe ben sonsiyre ret an Pr eronr which may esrb be ted andurnng ed oFtobe nthe handwrting ot amy perder peron ares Rete saped eae Ce of a document xamped ected of afepeal tt hore cratered: muted OF atestedby the person by whom it purportstohere bees secrecy or attested. ona atch a thn a etiod of shy dau trom the date on which the ast of the authorisations for search was executes erates Re ners SS ates ator he soit setae “eh the previous approval of the PDGT/OGIT/PO/orT prov cnet ve ec ae exp of snr date of ode sq) which the atte ain te the suc wihin ert hy ds tom the dt on which the last of the authorisations for search was .Called requisition’ ‘equshloning omeay ing officer to require the officer] i is “elie such books of account, ather documents or aaets wo te {ther officer may return the same ‘NECWSSArY tO retain the same iene, Once the nif he sof the opinion that ts no came ana the same in is or ts custody. Aaleol 132114), thal be spphed sens Per Provision of section 132(4A) to Section Section 1320, ‘Application of selzed or requisitioned assets > Money seized may be applied for discharging the liabilities Section 1328(3}(N)) Assets other than money may also be applied to discharge liabilities {Section 1328(1)(i)} under authorisation of PCCIT/CcIT/PcIT/ciT. Release of seized asset after meeting existing labilties in certain cases (Proviso to section 13281\()) > ‘Concerned person can make an application to the AO within 30 days from the end of the ‘month in which asset was siezed, for release of asset. ‘The nature and source of acquisition of any such asset is explained to the satisfaction of the 40. He then after settling the amount of any existing liability may release the asset with the prior approval of the PCCIT/CcIT/PcIT/ciT Further, such asset or any portion thereof as is referred to above shall be released within a period of 120 days from the date on which the last of the authorisations for search under Section 132 or for requisition under section 132A, as the case may be, was executed,