About this document

Income Tax Authorities Overview by ANUP KUMAR is a document available to read on EtoBox.

The document outlines the various income tax authorities that have been constituted under the Income Tax Act of 1961 to administer and enforce tax collection. It describes the roles and powers of the Central Board of Direct Taxes, Directors General of Income Tax, Commissioners of Income Tax and Income Tax Officers. The authorities have powers related to assessments, investigations, surveys, requisition of documents and imposing penalties. While intended to operate independently, there is uncertainty around

Author

ANUP KUMAR

Language

EN