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 Customs Tariff 2009-10 - PART-II - Chapter 98 - Project imports, Laboratory chemicals, passenger's baggage
 Customs Tariff 2009-10 - PART-II - Chapter 97 - Works of art, collectors' pieces and antiques
 Customs Tariff 2009-10 - PART-II - Chapter 96 - Miscellaneous manufactured articles
 Customs Tariff 2009-10 - PART-II - Chapter 95 - Toys, games and sports requisites; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 94 - Furniture; bedding, mattresses, mattress supports
 Customs Tariff 2009-10 - PART-II - Chapter 93 - Arms and ammunition; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 92 - Musical instruments; parts and accessories of such articles
 Customs Tariff 2009-10 - PART-II - Chapter 91 - Clocks and watches and parts thereof
 Customs Tariff 2009-10 - PART-II - Chapter 90 - Optical, photographic, cinematographic, measuring
 Customs Tariff 2009-10 - PART-II - Chapter 89 - Ships, boats and floating structures
 Customs Tariff 2009-10 - PART-II - Chapter 88 - Aircraft, spacecraft, and parts thereof

EXPENDITURE TAX ACT Section No. 6
June, 17th 2010

Tax authorities.

6. 20[(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals), 21[Additional Director of Income-tax, Additional Commissioner of Income-tax, 22[Joint Director of Income-tax, Joint Commissioner of Income-tax], Deputy Direc­tor] of Income-tax, Deputy Commissioner of Income-tax, Assistant Director of Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.]

(2) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and direc­tions of the Board :

Provided that no such orders, instructions or directions shall be issued

         (a)  so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or

         (b)  so as to interfere with the discretion of the Commis­sioner (Appeals) in the exercise of his appellate functions.

(3) Every 23[Assessing] Officer employed in the execution of this Act shall observe and follow the orders, instructions and direc­tions issued for his guidance by the 24[Director General or Director or by the Chief Commissioner or Commissioner] or by the 25[Additional Commissioner of Income-tax or] 26[Joint Commis­sioner] within whose jurisdiction he performs his functions.

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