March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 119 : Instructions to subordinate authorities

119. (1) The Board may, from time to time, issue such orders, instruc- tions and directions to other income-tax authorities as it may deem fit for the proper administration of […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 118 : Control of income-tax authorities

118. The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 117 : Appointment of income-tax authorities

117. (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities. (2) Without prejudice to the provisions of sub-section (1), and subject to the rules […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 116 : Income-tax authorities

116. There shall be the following classes of income-tax authorities for the purposes of this Act, namely :— (a) the Central Board of Direct Taxes constituted under the Central Boards […]
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