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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Roles Clarified: Addl.CsIT Handle Exams, Special Loans, and Revisionary Powers; CsIT Manage 1922 Act Powers.</h1> The circular clarifies the allocation of responsibilities among Commissioners of Income Tax (CsIT) and Additional Commissioners of Income Tax (Addl.CsIT) regarding administrative and non-statutory technical functions. Addl.CsIT are authorized to handle departmental examinations for gazetted and non-gazetted staff and to sanction special loans from Provident Fund Accounts for non-gazetted staff. Additionally, Addl.CsIT are tasked with performing revisionary powers under sections 263 and 264 of the Income Tax Act, 1961. However, only the CsIT are authorized to exercise revisionary powers under the Indian Income-tax Act, 1922.
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