You are on page 1of 2



[4th June, 1984]


Income-tax 3. There shall be the following classes of income-tax authorities for the
authorities purposes of this Ordinance, namely:-

(1) The National Board of Revenue,

1[ * * *]

2[ (IB) Chief Commissioner of Taxes; ]

3[ (2) Directors-General of Inspection (Taxes),]

4[ (2A) Commissioner of Taxes (Appeals),]

5[ (2B) Commissioner of Taxes (Large Taxpayer Unit),]

6[ (2C) Director General (Training),]

7[ (2D) Director General, Central Intelligence Cell,]

(3) Commissioners of Taxes,

8[ (3A) Additional Commissioners of Taxes who may be either Appellate

Additional Commissioners of Taxes or Inspecting Additional Commissioners of

(4) Joint Commissioner of Taxes who may be either Appellate Joint

Commissioner of Taxes or Inspecting Joint Commissioner of Taxes,

(5) Deputy Commissioners of Taxes,

9[ (6) Tax Recovery Officers nominated by the Commissioner of Taxes among

the Deputy Commissioner of Taxes within his jurisdiction;]

(7) Assistant Commissioners of Taxes,

(8) Extra Assistant Commissioners of Taxes, and

(9) Inspectors of Taxes.

1 Clause (1A), which was inserted by section 10 of the Finance Ordinance, 1986 (Ordinance No. of 1986) was omitted by section 6 of অথ আইন, ১৯৯৫
(১৯৯৫ সেনর ১২ নং আইন)

2 New number no (IB) was inserted by section 11(a) of the Finance Act, 2011 (Act No. XII of 2011) .

3 Clause (2) was substituted by section 7 of অথ আইন, ১৯৯৩ (১৯৯৩ সেনর ১৮ নং আইন)
4 Clause (2A) was inserted by section 8 of অথ আইন, ১৯৯০ (১৯৯০ সেনর ৪৫ নং আইন)

5 Clause (2B) was inserted by section 6 of অথ আইন, ১৯৯৯ (১৯৯৯ সেনর ১৬ নং আইন)

6 Clause (2C) was inserted by sectio