Tax authorities defined as assessing officers and hierarchical commissioners for administration under section 8, clarifying responsible offices. Rule 4 designates the officers who serve as tax authorities for purposes of section 8 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015, listing the Assessing Officer, Joint Commissioner, Commissioner (Appeals), Commissioner or Principal Commissioner, and Chief Commissioner or Principal Chief Commissioner as the authorised administrative posts.