Income Tax Ordinance, 2001 — Section 208: Appointment of income tax authorities

5[208. Appointment of income tax authorities.— 6[(1) The Board may appoint as many Chief Commissioners Inland Revenue, Commissioners Inland Revenue, Commissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers 7[, District Taxation Officer Inland Revenue, Assistant Director Audit],Superintendents Inland Revenue, Inspectors Inland Revenue, Auditors Inland Revenue and such other executive or ministerial officers and staff as may be necessary.] 1 The word “officer” substituted by finance act 2017. 2 Inserted by Finance Act, 2017. 3 Inserted by Finance Act, 2017. 4 Inserted by Finance Act, 2017. 5 Section 208 substituted by the Finance Act, 2002. The substituted section 208 read as follows: “208. Central Board of Revenue.- The Central Board of Revenue shall exercise the general administration of this Ordinance.” 6 Sub-section (1) 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 sub-section (1) read as follows: “(1) The Central Board of Revenue may appoint as many Regional Commissioners of Income Tax, Commissioners of Income Tax, Commissioners of Income Tax (Appeals), taxation officers and such other executive or ministerial officers and staff as may be necessary.” 7 Inserted by Finance Act 2017. 419 Chapter XI – Administration

(2)Subject to such orders or directions as may be issued by the 1[Board], any income tax authority may appoint any income tax authority subordinate to it and such other executive or ministerial officers and staff as may be necessary.

(3)All appointments, other than of valuers, chartered accountants or experts, made under this Ordinance, shall be subject to rules and orders of the Federal Government regulating the terms and conditions of persons in public services and posts.]