Establishment of a centralized income-tax risk-assessment directorate creates a dedicated unit under specified administrative control. Creation of the Directorate of Income-Tax (Risk Assessment) establishes a centralized risk-assessment unit led by a Director General of Income Tax of the rank of Chief Commissioner; the Directorate will function as an attached office under the Director General's administrative control and its staffing will be met from the department's overall sanctioned strength.
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Provisions expressly mentioned in the judgment/order text.
Establishment of a centralized income-tax risk-assessment directorate creates a dedicated unit under specified administrative control.
Creation of the Directorate of Income-Tax (Risk Assessment) establishes a centralized risk-assessment unit led by a Director General of Income Tax of the rank of Chief Commissioner; the Directorate will function as an attached office under the Director General's administrative control and its staffing will be met from the department's overall sanctioned strength.
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