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of <h1>Companies Profit Surtax Act: Income-tax Authorities to Serve as Surtax Authorities with Same Jurisdictional Powers under Section 3</h1> The Direct Tax Laws (Amendment) Act, 1987 substitutes section 3 of the Companies (Profits) Surtax Act, 1964, effective April 1, 1988. The amendment establishes that income-tax authorities specified in section 116 of the Income-tax Act shall serve as authorities for the Surtax Act, maintaining the same jurisdictional powers. The Board may issue orders, instructions, and directions to tax authorities for proper administration, which must be followed. However, the Board cannot direct authorities to make specific assessments, dispose of cases in particular ways, or interfere with the Commissioner (Appeals)' discretion in appellate functions.
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