Appointment and control of income-tax authorities

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....ernment may authorise the Board to appoint income-tax authorities, below the rank of an Assistant Commissioner, subject to the rules and orders of the Central Government in this behalf. (3) The Board may authorise an income-tax authority (not below the rank of Commissioner of Income Tax) to appoint the income tax authorities referred to in sub-section (2), subject to the rules and orders of the ....