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        Clause 127 - Appointment and control of income-tax authorities.

        Direct Taxes Code, 2010
        Chapter A
        TAX ADMINISTRATION

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        Appointment of income-tax authorities: central government delegates appointment and staffing powers, subject to service rules. Central Government may appoint income-tax authorities and, subject to rules and orders on conditions of service, may authorise the Board or specified senior officers to appoint authorities below Assistant Commissioner. Authorised income-tax authorities may appoint executive and ministerial staff, subject to service rules. The Board may notify subordinate relationships among income-tax authorities to establish reporting lines.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appointment of income-tax authorities: central government delegates appointment and staffing powers, subject to service rules.

                                Central Government may appoint income-tax authorities and, subject to rules and orders on conditions of service, may authorise the Board or specified senior officers to appoint authorities below Assistant Commissioner. Authorised income-tax authorities may appoint executive and ministerial staff, subject to service rules. The Board may notify subordinate relationships among income-tax authorities to establish reporting lines.


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