Appointment of income-tax authorities: central power with delegated appointment and staffing subject to service rules. The Central Government has the authority to appoint persons as income-tax authorities, and may delegate to the Board or designated senior officers the power to appoint income-tax authorities below the rank of Assistant Commissioner or Deputy Commissioner. Authorised income-tax authorities may appoint executive and ministerial staff necessary to assist in their functions, all subject to the Central Government's rules and orders regulating conditions of service.