Income-tax Authorities

     Section 116 of the Act specifies income-tax authorities for the purposes of the Act and section 117 states that the Central Government may appoint such persons as it thinks fit to be income-tax authorities. The income-tax authorities enumerated under section 116 of the Act include Central Board of Direct taxes, Directors-General of Income-tax or Chief Commissioners of Income-tax, Directors of Income-tax or Commissioners of Income-tax etc.

     In view of the creation of new income-tax authorities, it is proposed to amend the aforesaid section 116 of the Act so as to include the newly created income-tax authorities. It is further proposed to insert clauses (34A), (34B), (34C) and (34D) in section 2 of the Act so as to define the terms “Principal Chief Commissioner of Income-tax”, “Principal Commissioner of Income-tax”, “Principal Director General of Income-tax” and “Principal Director of Income-tax” to mean a person appointed to be an income-tax authority under section 117 of the Act. It is also proposed to make consequential amendments in clauses (15A), (16) and (21) of section 2 of the Act and in other sections of the Act.

     These amendments will take effect retrospectively from 1st June, 2013.

[Clauses 3, 4 & 44]

Income-tax authorities expansion: defined senior tax offices added and integrated with retrospective effect. Amendments expand the statutory list of income-tax authorities and add definitions for Principal Chief Commissioner of Income-tax, Principal Commissioner of Income-tax, Principal Director General of Income-tax and Principal Director of Income-tax as persons appointed under the appointment power; consequential amendments to related definitional provisions and other sections align statutory references with the new offices and the amendments are given retrospective effect to integrate those offices into the existing framework.