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of <h1>Central Government Can Appoint Income-Tax Officials and Delegate Powers; Board Can Issue Hierarchical Notifications Per Service Rules.</h1> The Central Government has the authority to appoint income-tax officials as deemed appropriate. It can also delegate this power to the Board, or to senior officials like a Director-General or Chief Commissioner, to appoint authorities below the rank of Assistant Commissioner, following service rules. Additionally, authorized income-tax authorities can appoint necessary staff for assistance. The Board can issue notifications to specify hierarchical subordination among income-tax authorities.
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