TO ,

Sir SHEHBAZ
From

WAJIDA AKRAM 2017-AG-2470

SALEEHAKHAN2017-AG-2519
SABA MUNIR 2017-AG-2454
MAIMONA 2017-AG-2516

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  The Income Tax Department, also referred to as
IT Department, is a government agency in charge
of monitoring the income tax collection by the
Government of PAK .It functions under
the Department of Revenue of the Ministry of
Finance.

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Income Tax Authorities
1. Board;
2. Chief Commissioner Inland Revenue;
3. Commissioner Inland Revenue;
4. Commissioner Inland Revenue (Appeals);
5. Additional Commissioner Inland Revenue;
6. Deputy Commissioner Inland Revenue;
7. Assistant Commissioner Inland Revenue;
8. Special Audit;
9. Officer Inland Revenue;
10. Inland Revenue Audit Officer;
11. Superintendent Inland Revenue;
12. Inspector Inland Revenue;
13. Audit Inland Revenue
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Commissioner Inland Revenue
1. Tax on Retirement Payment

CIR allow employee to pay tax on his retirement

Payments and golden handshake payments as per
normal procedure or pay tax on the basis of average rate
of tax based on the three preceding tax years .

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2 Salary in Arrears
 CIR allow an employee to pay tax on salary received in
arrears in the tax year in which services were rendered.

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3.Permission of the tax year
 The CIR can allow a person to use special tax year
instead of normal tax year or vice versa while
permitting such change the commissioner mal also
impose any condition.

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4.Furnish the Return of Income
 The CIR can require a person or his representative to
furnish the return of income.

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5. power to require wealth
statement
 The CIR may require any taxpayer to provide wealth
statement .

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6. Notice of discontinued business
 The CIR can require a person to furnish the return if
the business is discontinued and the person has not
furnished his return of income.

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7.Extension of time furnishing
return
 The CIR can extent the time for filing the return of
income on the written request of the tax payer.

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8.Amended Assessment Order
 The CIR has the power to make an amended
assessment order.

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9. Provisional Assessment
 If the tax payer does not file the return of income in
spite of a notice by the income tax authorities , CIR
can make provisional assessment in this case.

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10.Transaction Between Associates
 CIR distribute, apportion or allocate incomes,
deduction or tax credits in respect of any transaction
between associates

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11.Unexplained Income or Asset
 CIR may change on unexplained income or asset tax
the value of any unexplained income or asset and
determine the value if it is declared less than the fair
market value.

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12.Power to enter the premises
 The commissioner inland revenue or any officer
authorized in writing may enter any premises without
prior notice within the areas
 Assigned to him for the purpose of check accounts
documents computer and stock for tax payer.

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13.Imposition of Penalty
 The CIR can impose penalties for different defaults

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14.Modify The Original Order
 CIR may modify the original order if orders of the
tribunal or the high court are changed at the higher
appellate forum.

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Select any person
 Select any person for audit

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Issue notice
 Issue notice in order to obtain information or evidence

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Exemption certificate
 Issue an exemption certificate

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 Premises
 Enter and search premises

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 Obtain information or evidence
 Issue notice in order to obtain information or evidence

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 Appoint subordinates
 Appoint any of his subordinates authority with the
approval of board

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 THANK YOU

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