Tax officer powers: officials under the Expenditure-tax Act exercise the same powers and jurisdiction as under the Income-tax Act. Section 6 provides that officers administering the Expenditure-tax Act shall have the like powers and perform the like functions, and possess the same jurisdiction under the Act as they have under the Income-tax Act. Officers and persons executing the Act must follow Board orders, subject to prohibitions against directing particular assessments or interfering with the Commissioner's (Appeals) discretion; Assessing Officers must follow guidance from designated supervisory officers within whose jurisdiction they perform functions.