Income Tax Ordinance, 2001 — Section 207: Income tax authorities

1[207. Income tax authorities. — (1) There shall be the following Income Tax authorities for the purposes of this Ordinance and rules made thereunder, namely: 1 Section 207 substituted by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. The substituted section 207 read as follows: “207. Income tax authorities.- (1) There shall be the following income tax authorities for the purposes of this Ordinance and rules made thereunder, namely:

(a)Board;

(b)Chief Commissioner Inland Revenue;

(c)Commissioner Inland Revenue;

(d)Commissioner Inland Revenue (Appeals);

(e)Additional Commissioner Inland Revenue;

(f)Deputy Commissioner Inland Revenue;

(g)Assistant Commissioner Inland Revenue;

(h)Officer of Inland Revenue;

(i)Special Officer Inland Revenue; and

(j)Inspector Inland Revenue.

(2)The Board shall examine, supervise and oversee the general administration of this Ordinance.

(3)The Chief Commissioners Inland Revenue and Commissioners Inland Revenue (Appeals) shall be subordinate to the Board and Commissioners Inland Revenue, shall be subordinate to the Chief Commissioner Inland Revenue.

(4)Subject to sub-section (5), Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Officer of Inland Revenue, Special Officers Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Commissioners Inland Revenue.

(5)An officer vested with the powers and functions of the Commissioner, shall be subordinate to the Chief Commissioner Inland Revenue.” 417 Chapter XI – Administration

(a)Board:

(b)Chief Commissioner Inland Revenue;

(c)Commissioner Inland Revenue;

(d)Commissioner Inland Revenue (Appeals);

(e)Additional Commissioner Inland Revenue;

(f)Deputy Commissioner Inland Revenue;

(g)Assistant Commissioner Inland Revenue; 1[(ga) Special audit panel;”]

(h)Inland Revenue Officer;

(i)Inland Revenue Audit Officer; 2[(ia) District Taxation Officer Inland Revenue;

(ib)Assistant Director Audit.]

(j)Superintendent Inland Revenue;

(k)Inspector Inland Revenue; 3[ ]

(l)Auditor Inland Revenue; 4[and

(m)auditor appointed under section 222.]

(2)The Board shall examine, supervise and oversee the general administration of this Ordinance. 5[(3) The income tax authorities specified in sub-section (1) except in clause (a) shall be subordinate to the Board.] 6[(3A) Commissioners Inland Revenue, Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue, Assistant Commissioners 1 Inserted by Finance Act, 2015. 2 Inserted by Finance Act, 2017. 3 The word “and” omitted by the Finance Act, 2025. 4 The word “and” omitted by the Finance Act, 2025. 5 Sub-section (3) substituted by the Finance Act, 2012. The substituted sub-section (3) read as follows: “(3) The Chief Commissioners Inland Revenue and Commissioners Inland Revenue (Appeals) shall be subordinate to the Board and Commissioners Inland Revenue, shall be subordinate to the Chief Commissioner Inland Revenue.” 6 Inserted by the Finance Act, 2012. 418 Chapter XI – Administration Inland Revenue, Inland Revenue Officers, Inland Revenue Audit 1[Officers] 2[, District Taxation Officer Inland Revenue, Assistant Director Audit], Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue, shall be subordinate to the Chief Commissioners Inland Revenue.]

(4)Subject to sub-section (5), Additional Commissioners Inland Revenue, Deputy Commissioner Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers 3[, District Taxation Officer Inland Revenue, Assistant Director Audit], Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Commissioners Inland Revenue. (4A) Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers 4[, District Taxation Officer Inland Revenue, Assistant Director Audit], Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Additional Commissioners Inland Revenue.

(5)An officer vested with the powers and functions of Commissioner shall be subordinate to the Chief Commissioner Inland Revenue.]