Appointment of income-tax authorities: Central Government may delegate appointment and staffing powers subject to service rules. The Central Government may appoint persons as income-tax authorities and, subject to its rules and orders on conditions of service, may authorise the Board or designated senior tax officials to appoint income-tax authorities below Deputy Commissioner or Assistant Commissioner; an authorised income tax authority may likewise appoint necessary executive and ministerial staff, subject to the Central Government's service rules and orders.