Office opening criteria: new income-tax officer requires sufficient taxpayer base, no nearby income-tax office, and district exclusivity. Opening a new single Income-tax Officer office requires prior Board consultation and satisfaction of all specified criteria: a sufficiently large local ... Summary
Office opening criteria: new income-tax officer requires sufficient taxpayer base, no nearby income-tax office, and district exclusivity.
Opening a new single Income-tax Officer office requires prior Board consultation and satisfaction of all specified criteria: a sufficiently large local assessee base, absence of any nearby Income-tax Office, and exclusivity within the revenue district. If any criterion is unmet, the Commissioner must make a specified case to the Board seeking approval to open the office.
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