Income Tax Ordinance, 2001 — Section 209: Jurisdiction of income tax authorities

2[209. Jurisdiction of income tax authorities. — 3[(1) Subject to this Ordinance, the 4[Chief Commissioners], the Commissioners and the Commissioners (Appeals) shall perform all or such functions and exercise all or such powers under this Ordinance as may be assigned to them in respect of such persons or classes of persons or such areas as the 5[Board] may direct 6[:] ] 7[Provided that the Board or the Chief Commissioner, as the case may be, may transfer jurisdiction in respect of cases or persons from one Commissioner to another.] 1 The words “Central Board of Revenue” substituted by the Finance Act, 2007. 2 Section 209 substituted by the Finance Act, 2002. The substituted section 209 read as follows: “209.Appointment of Regional Commissioners of Income Tax and Commissioners of Income Tax.

(1)The Central Board of Revenue may appoint as many Regional Commissioners of Income Tax and Commissioners of Income Tax as may be necessary.

(2)Subject to such orders or directions as may be issued by the Central Board of Revenue, any Regional Commissioner of Income Tax may appoint any subordinate income tax authority subordinate and such other executive or ministerial officers and staff as may be necessary.

(3)Subject to such orders or directions as may be issued by the Central Board of Revenue, any Commissioner of Income Tax may appoint such executive or ministerial officers and staff as may be necessary.

(4)All appointments under this Ordinance shall be subject to the rules and orders of the Federal Government regulating the terms and conditions of service of persons in public services and posts.” 3 Substituted by the Finance Act, 2003. The substituted sub-section (1) read as follows: “(1) Subject to this Ordinance, the Regional Commissioners, the Commissioners and the Commissioners (Appeals) shall perform all or such functions and exercise all or such powers, under this Ordinance, in respect of such persons or classes of persons or such areas, as may be assigned to them by orders or directions issued by the Central Board of Revenue.” 4 The words “Regional Commissioners” substituted by the Finance Act, 2010. 5 The words “Central Board of Revenue” substituted by the Finance Act, 2007. 6 Full stop substituted by the Finance Act, 2011. 7 Inserted by the Finance Act, 2011. 420 Chapter XI – Administration

(2)The 1[Board] or the 2[Chief Commissioner] may, by an order, confer upon or assign to any 3[officer of Inland Revenue] all or any of the powers and functions conferred upon or assigned to the Commissioner, under this Ordinance, in respect of any person or persons or classes of persons or areas 4[as may be specified in the order] 5[; Provided that the Board may also confer upon or assign to any Officer of Inland Revenue the aforesaid powers and functions through Automated Case Selection System: Provided further that the Board may make rules for conferment or assignment of such powers and functions through Automated Case Selection System.] 6[Explanation.--- For the purpose of this sub-section, the expression “Automated Case Selection System” means an algorithm for randomized allocation of cases by using suitable technological modes.]

(3)An order under sub-section (2) by the 7[Chief Commissioner] shall be made only with the approval of the 8[Board].

(4)The 9[Officer of Inland Revenue] referred to in sub-section (2) shall, for the purposes of this Ordinance, be treated to be the Commissioner. 1 The words “Central Board of Revenue” substituted by the Finance Act, 2007. 2 The words “Regional Commissioner” 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. 3 The words “taxation officer” substituted by 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. 4 Inserted by the Finance Act, 2003. 5 In sub-section (2) for the full stop at the end, a colon shall be substituted and thereafter provisos added through Finance Act, 2020 dated 30th June, 2020. 6 Explanation added through Finance act, 2020 dated 30th June, 2020 7 The words “Regional Commissioner” 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. 8 The words “Central Board of Revenue” substituted by the Finance Act, 2007. 9 The words “taxation officer” 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. 421 Chapter XI – Administration

(5)Within the area assigned to him, the Commissioner shall have jurisdiction,

(a)in respect of any person carrying on business, if the person’s place of business is within such area, or where the business is carried on in more than one place, the person’s principal place of business is within such area; or in respect of any other person, if the person resides in such

(b)area:

(6)Where a question arises as to whether a Commissioner has jurisdiction over a person, the question shall be decided by the 1[Chief Commissioner] or 2[Chief Commissioners] concerned and, if they are not in agreement, by the 3[Board].

(7)No person shall call into question the jurisdiction of a Commissioner after that person has furnished a return of income to the Commissioner or, where the person has not furnished a return of income, after the time allowed by any notice served on the person for furnishing such return has expired.

(8)Notwithstanding anything contained in this section, every Commissioner shall have all the powers conferred by, or under, this Ordinance on him in respect of any income arising within the area assigned to him. 4[(8A) The power to confer jurisdiction under this section shall include the power to transfer jurisdiction from one income tax authority to another.]

(9)Where, in respect of any proceedings under this Ordinance, an income tax authority is succeeded by another, the succeeding authority may continue the proceedings from the stage it was left by that authority’s predecessor.]