Appointment of income-tax authorities: central control with delegated powers to Board and Commissioners, and binding hierarchical instructions.

Central Government may appoint income-tax authorities under prescribed rules and may authorize the Board to appoint authorities below Assistant Commissioner; the Board may delegate appointment powers to Commissioners to appoint those subordinate authorities, authorize appointment of executive and ministerial staff, prescribe subordination by rules, and render instructions, directions or orders of an income-tax authority binding on subordinate authorities and staff.

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