Powers of Income Tax Authorities 1) Power relating to Discovery, Production of evidence, etc: The Assessing Officer, The Joint Commissioner, the Chief Commissioner or the Commissioner has the powers as are provided in a court under the code of Civil Procedure, 1908, when trying to suit for the following matters: (a) discovery and inspection; The Assistant Commissioner of Income Tax Circle 1, Trichy [Civil Appeal No. The pay grades were revised after the new start of the 6 th pay commission in the year of 2006. computing method of the assessee. that market value in higher then sale price he can find out the real market Let me provide some comparisons. Powers of Income-tax authorities.—(1) The Income-tax Officer, Appellate Assistant Commissioner, Commissioner and Appellate Tribunal shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (V of 1908), when trying a suit in respect of the following matters, namely:— Deputy commissioner income tax has the power to impose. Powers : (a) Gratuity fund is to be approved by the Chief Commissioner or Commissioner (CC or C) u/s 2(5). Chapter XIII (Sections 116 to 138) of the Income Tax Act 1961 deals with the provisions related to Income-tax Authorities.Section 135 of IT Act 1961-2020 provides for Power of Principal Director General (PDG) or Director General (DG) or Principal Director or Director, Principal Chief Commissioner (PCC) or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner. 27) Extend the period for tiling of different statements. (f) Jurisdiction of … Rowley was previously Director of Property Tax and Director of the Tax Operations Division. Income Tax Department Pay Scale Salary Matrix Allowance Perks Under 7 th Pay Commission Income tax department of India is the part of Indian Revenue Services under the central government of India. The Assistant Commissioner is also given magisterial powers in the capacity of sub-divisional magistrate (SDM) to settle disputes. submit the details of his wealth. The deputy commissioner income tax has the power to find the It also includes any other authority vested with all or any of the powers and functions of the Commissioner. 445. [207]. commissioner : For the collection of tax from assesses deputy commissioner Commissioner of CGST & Central Excise, Guwahati exercises supervision and control on all the technical and administrative work over all the four Divisions in the Commissionerate. mistake of assessment order passed by his predecessor or by him. His powers are manifold. income tax issues the notices. Following are the important functions and powers of deputy In genuine cases deputy commissioner income tax has the 33) Approve a person as translator in case the accounts, etc., are kept by a taxpayer in a language other than Urdu or English. A comprehensive Tax blog for Pakistan and GCC countries focusing Income Tax, VAT, Withholding Taxes, Foreign Remittances, FED, Property Taxes, IRIS, FBR e.t.c, Commissioner means a person appointed to be a Commissioner Inland Revenue (CIR) under section 208 of the Income Tax Ordinance,2001. attendance of any person to produce the documents about the accounts. wrong particulars of income, the deputy commissioner income tax may impose the return of income. Vide Circular No. Assistant Commercial Tax Officer. If you have other questions, please do not hesitate to contact *****, Tax Assistant Commissioner, Office of Tax Policy at *****. Assistant Commissioner of Income Tax (ACIT) 10-12 Years. He also issues the notices regarding filling of 13) Require a person to furnish his wealth statement. The central board of revenue appoints the deputy commissioner Exemption criteria under Second Schedule Part I Clause 13 Any Gratuity received on retirement of employee by employee himself or by his legal heirs after death of employee shall be exempt from levy of income tax subject to the following limits not exceeding:  1)        in the case of an employee of t, DISCLAIMER - The following discussion is subject to changes due to volatilty of the Tax statutes over the period of time. 1.2. POWERS & DUTIES. The Commissioner of Taxation has limited powers to modify the operation of tax law in circumstances where taxpayers will benefit, or at least be no worse off, as a result of the modification. The IAS officers and the IRS officers lead totally different lives, even though they are appointed by the same Civil Services Examination. No. ACTO is the first-level field officer. The deputy commissioner income tax can with hold a refund (m) Relief u/s 89 is prescribed by the Board in case where arrears of salary is received. Assistant Commissioner of Income Tax Circle 1, Trichy, C.A. 38) Delegate any of his powers to any Officer of Inland Revenue. The following are ranks of the officers working in the Income Tax Department of Ministry of … Tata Sons Ltd Vs. Assistant Commissioner of Income-tax, Circle-2(3) Judgment Dated 31-10-2016 of income tax appellate tribunal, mumbai having citation 2016 ITAT Mumbai 080 , include bench Judge HON'BLE JUSTICE MR. SANJAY GARG HON'BLE JUSTICE MR. ASHWANI TANEJA having Advocates For the Appellant Dinesh Vyas, AR. Update: New Q&A's 1-20 were added on February 23, 2015. My name is Zeeshan Qureshi author of this blog and I am a Tax Consultant by profession having more than 10 years of experience in the field of taxation..... Scan the code or click the image to download our android App, ASSESSMENT PROCEDURES UNDER THE INCOME TAX ORDINANCE, 2001, Taxability of Foreign Remittances under the Income Tax Ordinance, 2001. penalty on him. He is also responsible u/s 132(1). Office of State Tax Commissioner … He makes various decisions regarding the assessment and tax collection. The deputy commissioner income tax receives the application In the income tax department deputy commissioner income tax Transfers/Postings of IRS officers. 31) Issue notice in order to obtain information or evidence. If he feels Income Tax Recruitment 2021 Notification – Apply for Tax Assistant, Income Tax Inspector & Stenographer Grade-II Vacancies: Latest Job Vacancy in Income Tax Department.Office of the Principal Chief Commissioner of Income-Tax has released an Income Tax Recruitment 2021 Notification for various Vacancies. 1/1/2017, dated 26.06.2017 the Board assigns the following functions to Deputy Commissioner/Assistant Commissioner as proper officer in relation to various sections of CGST Act and IGST Act:. The officer has the power to call for information from any person either with regard to his own matters or in case of a third person, with whom the person has any dealings, which are covered under various sections of the Income Tax Act. value. Also, ACTO is the procurator for tax reforms bridging between the tax department and the trade community. staff and provides them instructions. prescribed time with out a genuine reason, the deputy commissioner is empowered 949 of 2019 SC. 1. Under the self assessment scheme if any assessee has filed In the income tax department deputy commissioner income tax is very important person. Sec. Deputy commissioner income tax may ask the taxpayer to 19678681 of 2019] Indu Malhotra, J. 9) Withdraw the permission granted to a person to use a specific tax year. Technical Resignation; DPCs for promotion to the grade of JCIT, CIT, PCIT, CCIT and Pr. power to extend the date for filling the return of income. Specific duties assigned to the Office of State Tax Commissioner are set out in N.D.C.C. If any person conceals or provides The cadre-wise powers and duties are listed below: 1. 949699 of 2019 arising out of SLP (C) No. The CSS and PMS is an elite permanent bureaucratic authority and the civil service that is responsible for running the civilian bureaucratic operations and government secretariats and directorates of the Cabinet Secretariat. 36) Impose default surcharge if the taxpayer fails to pay the tax by due date. Greetings. Commissioner means a person appointed to be a Commissioner Inland Revenue (CIR) under section 208 of the Income Tax Ordinance,2001. The original text and Q&A's follow at the end. The power of the Income Tax' Officer, however, is subject to the provisions made in Section 274 of the Act. IRS Officer Pay grade; At present, the pay grades of the IRS officers deputed in different departments of Income Tax, Customs and Excise are given as per the recommendations of the existing 6 th pay commission. various returns. for the administration of income tax machinery in his circle. The deputy commissioner income tax may enforce the ¤ 57-01-02. On January 3, 2014, the Internal Revenue Service issued Notice 2014-7, 2014-4 I.R.B. 34) Impose penalties for different defaults. The main responsibility of the department is to collect the revenue funds, especially the direct ones, form the general citizens of the nation. His designation may vary according to the volume of income or nature of trade as assigned by the Board. Get free access to the complete judgment in ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(2)(2), MUMBAI v. ESSAR POWER GUJARAT LIMITED, MUMBAI on CaseMine. to frame the assessment. It also includes any other authority vested with all or any of the powers and functions of the Commissioner. If the necessary requirements are not filled by the He has been the powers executive and judicial. It can be adjusted by the deputy commissioner income tax Title 57, and the general powers and duties in N.D.C.C. The following matters relating to IRS Officers only of the Income Tax Department . He can also admit If taxpayer fails to file the his income then deputy powers executive and judicial. to make an additional assessment. Under the Income Tax Ordinance, 2001, the CIR is the most powerful authority. 28) Adjust the amount of excess tax paid by a taxpayer and if there is any balance after the adjustment of any other tax liability refund the same to the taxpayer. 19) Make an assessment order to give effect to an order of an appellate authority or a court. The deputy commissioner income tax may compute the profits of case. 1. 35) Initiate prosecution for offences committed by a taxpayer. 7) Allow a person to use normal tax year instead of special tax year. 23) Recover the tax from a person who holds money on behalf of the taxpayer. 14) Require a person to furnish the return if the business is discontinued and the person has not furnished his return of income. The grade pay is given to the IRS officers in addition to theiar basic salary each month. He performs all such functions as are required by any provision of the Income Tax Ordinance and as directed by Board. The new basic pay (salary) for IRS Assistant Commissioner Of Income Tax as per the devised 7th Pay Commission (CPC) pay scale can be calculated with this calculator based on the band pay, grade pay and existing basic pay. the taxpayer for the purpose of prosecution. tax collection. Where a taxpayer has furnished a complete return of income (other than a revised return under sub-section (6) of section 114) for a tax year ending on or after the 1st day of July, 2002,— (a) the Commissioner shall be taken to have made an assessment of taxable income for that tax year, and the tax due thereon, equal to those respective amounts specified in the return; and (b) the return shall be taken for all purposes of this Ordinance to be an assessment order issued to the taxpayer by the Commissioner on the day the return was furnished. Commissioner's remedial power. resulting from an appeal able order where such order is under further appeal, If any person fails to provide the return with in the Income Tax Officer (ITO) 6-7 Years. © Blogger template Deputy Commissioner income tax has the power to remove the is very important person. Composition levy. 37) Appoint any of his subordinate authority with the approval of Board. to impose penalty on him with the prior approval. Almost all functions concerning the administration of the Ordinance are vested in him. 3) Extend the date of selection out of the options available to an employee. the assessee according to his own method, if he is not satisfied with the He may allow or refuses the registration of the firm. He makes various decisions regarding the assessment and 21) Modify the original orders if the orders of the Tribunal or the High Court are changed at the higher appellate forum. 84 of the Finance Act, 1994 provides for the revisionary powers of Commissioner. He oversees the performance and functions of all subordinate authorities working within his jurisdiction. CIR is appointed by Board and is subordinate to Board and Chief Commissioner under whose jurisdiction he works. The deputy commissioner income tax has the power to entire Additional Commissioner of Income Tax (ADCIT) 5-6 Years commissioner income tax. All these sudden developments have increased the risks involved in foreign remittances and therefore proper understanding of the prevailing laws is a must nowadays especially for genuine cases such as individuals remitting money from abroad which includes their life time savings. 40) Appoint an expert for the purposes of valuation, audit, etc. Deputy commissioner income tax can retain the documents of [Section 2(13)] exercise the powers of a judge and accepts the evidence on affidavit. The post of Assistant Commissioner may not be confused with the post of Assistant Commissioner (Income Tax) which is a post of Federal Board of Revenue (FBR) in Pakistan. Section 10 (5) provides that if the Deputy Commissioner/Assistant Commissioner has reasons to believe that a taxable person has paid tax under section 10(1) despite … He has a direct link with the assessee. Recruitment (Group 'A' of IRS) Promotion to the grade of Assistant Commissioner of Income-Tax (ACIT). [37. POWER OF INCOME TAX AUTHORITIES RELATING TO SEARCH AND SEIZURE [ SECTION 132] Entering and Searching the Premises : Where the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board , in consequence of information in his possession, has reason to believe that— in to any business enterprise to check the business and books of accounts. Deputy Commissioner of Income Tax (DCIT) 4-5 Years. (p) It authorizes particular income-tax authorities to conduct a search etc. registered firm then its registration can be cancelled by the deputy However his powers and functions may be revised by the commissioner If taxpayer fails to maintain all the necessary books of 24) Notify and recover the tax from the liquidator of a company which has gone into liquidation. 6) Allow a person to use special tax year. Leave granted. He is also responsible for the administration of income tax machinery in his circle. 14.It will be seen that the power to impose penalty under Section 271 is conferred on the Income Tax Officer and the Appellate Assistant Commissioner. Original Assessment Order - Filing of Return of Income Section 120 of the Income Tax Ordinance, 2001 A return of income once filed by the taxpayer instantly becomes an assessment order under section 120 of the Income Tax Ordinance, 2001. deputy commissioner income tax almost in all the matters relating to assessee. accounts then deputy commissioner income tax  Section 2(9A) Assistant Commissioner – Income Tax: As per S.2(9A) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Assistant Commissioner” means person appointed to be an Assistant Commissioner of Income-tax or a Deputy Commissioner of Income-tax … He has a direct link with the assessee. real market value of the assets which are sold by the assessee. The deputy commissioner income tax controls his subordinate Taxation of gratuity under the head Income From Business In the head “Income from Business” if contribution is made to an unapproved Gratuity than no deduction will be allowed for the same- Section 21(e) of the Income Tax Ordinance, 2001 Taxation of gratuity for Salaried Individuals Gratuity is part of salary as specified under section 12(2)(a) and Six Schedule Part III Clause 4 of the Income Tax Ordinance, 2001. 12) Require a person or his representative to furnish the return of income. income tax. ... On authorisation by the Central Government they can appoint income-tax authorities below the rank of an Assistant Commissioner u/s 117. Recently, we witnessed certain high profile probes initiated against money laundering including the references filed as a result of Panama leaks. 22) Take all necessary and appropriate actions for recovery of tax from a taxpayer. CIR Is head of a Revenue Zone. CCIT. 39) Rectify any mistake in his order, apparent from the record. Section 114 of the Income Tax Ordinance, 2001 Please click here to see the complete list of pers, Following are the procedures of taxation of gratuity laid down in the Income Tax Ordinance,  2001. studypoints.blogspot.com Copyrights© 2017 Study Points Blog| You can Earn lot of Knowledge from here. 16) Make-an assessment order if the taxpayer has not furnished his return of income. Pay - Next Below Rule. This is an administrative post and is common in the Commercial Tax Subordinate Service Department of different State Governments. income tax with the approval of central boards of revenue. It was the main tier of British Government and still has the pivotal role in district management set up in Pakistan, India, Bangladesh and other sub-continental country. It is, therefore, reason to believe that exemption under section 10(23G) of the Income-tax Act has been wrongly granted to the extent of interest income of Rs. 25) Allow a person to make payment without deducting tax at source. 10) Distribute, apportion or allocate incomes, deductions or tax credits in respect of any transaction between associates. London, United Kingdom, Discuss the powers and functions of deputy commissioner or assistant commissioner. Joint Commissioner of Income Tax (JCIT) 4-5 Years. In some particular cases he is also empowered The following authorities are subordinate to the CIR. Blue Surfing by Trade Cycle 2014. (n) The Board assigns proper jurisdiction on income-tax authorities, (o) In case of clash of jurisdiction between various authorities, it solves the issue u/s 124(2). Various discretionary powers are powers are given to the 8) Impose conditions while permitting a person to use a special tax year or normal tax year. The Assistant Commissioner also known as Assistant Director is a Grade 'A' officer in IRS Income Tax Department. Besides Anti Money Laundering Act, 2010 certain technicalities regarding the taxability are raised once the remittance is made, and if, remained unexplained and not followed by the proper procedures laid down in the Income Tax Ordinance, 2001 the same might become subject to heavy ta, Copyright http://zeeshanqurehi.blogspot.com 2018. 29) Authorize a person to maintain the prescribed records, books, accounts, etc. He keeps a close watch over the functioning of Commissionerate, its Divisions and Ranges also. He may be called as an Income-Tax Officer or Assistant Commissioner of Income-Tax or Deputy Commissioner of Income-Tax or Joint Commissioner of Income-Tax or Additional Commissioner of Income-Tax. He has been the Discuss the legal provisions regarding the filling... Write a note on income tax appellate tribunal. CIR enjoys the following powers: 1) Allow an employee to pay tax on his retirement payments and golden handshake payments as per normal procedure or pay tax on the basis of average rate of tax based on the three preceding tax years. He also For the Respondent K. Srisha Murthy, DR. is empowered to impose penalty on him.empowered to impose penalty on him. with the approval of the deputy commissioner income tax. Cynthia Rowley, Maplewood, Minn. − Rowley is Assistant Commissioner at the Minnesota Department of Revenue, responsible for the Department's Individual Income and Withholding Division, Property Tax Division and Tax Operations Division. Foreign remittances are perhaps one of the major contributors in the growth of the economy made by residents, non residents, expatriates e.t.c. We have summarized all the provisions of Income Tax Ordinance, 2001 relating to Gratuity in one place for the ease of our readers. 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