Appointment and control of income-tax authorities.

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....bsp;(1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities.     (2) Without prejudice to the provisions of sub-section (1), and subject to ....

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.... Government regulating the conditions of service of persons in public services and posts, an income-tax authority authorised in this behalf by the Board may appoint such executive or ministerial staff....