Delegation of authority: officials must act under written orders of Commissioner or authorised inspecting assistant to facilitate tax functions. The amendment requires that officers perform functions in relation to specified areas, persons, incomes or cases only in accordance with general or ... Summary
Delegation of authority: officials must act under written orders of Commissioner or authorised inspecting assistant to facilitate tax functions.
The amendment requires that officers perform functions in relation to specified areas, persons, incomes or cases only in accordance with general or special orders in writing issued by the Commissioner or an Inspecting Assistant Commissioner authorised by the Commissioner, such orders being made for the purpose of facilitating the performance of those functions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.