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THE INCOME-TAX ORDINANCE, 1984

(ORDINANCE NO. XXXVI OF 1984).


[4th June, 1984]

CHAPTER II
ADMINISTRATION

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
Taxes,]

(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