https://www.taxtmi.com/acts?id=3990 The Commissioner may, by written general or special order, direct that powers and specified functions of the Income-tax Officer be exercised by an Inspecting Assistant Commissioner, an Inspector of Income-tax, or designated ministerial staff or subordinate income-tax authorities, subject to conditions, restrictions or limitations; core functions are excepted from delegation without Board authorisation, statutory references are to be read as applying to the substituted authorities, and approvals or sanctions of the Inspecting Assistant Commissioner do not apply where substitution occurs. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 14:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3990 The Commissioner may, by written general or special order, direct that powers and specified functions of the Income-tax Officer be exercised by an Inspecting Assistant Commissioner, an Inspector of Income-tax, or designated ministerial staff or subordinate income-tax authorities, subject to conditions, restrictions or limitations; core functions are excepted from delegation without Board authorisation, statutory references are to be read as applying to the substituted authorities, and approvals or sanctions of the Inspecting Assistant Commissioner do not apply where substitution occurs. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3990