Act RulesIncome Tax
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Appointment powers: Central Government may appoint and delegate tax authority appointments, subject to service rules and orders.
Section 237 vests plenary appointment power for income-tax authorities in the Central Government, allows delegation to the Board and specified senior tax officers to appoint officers below the rank of Deputy Commissioner or Assistant Commissioner, and permits Board authorised income-tax authorities to appoint necessary executive and ministerial staff; both delegation and staffing powers are expressly qualified "subject to the rules and its orders regulating the conditions of service of persons in public services and posts."