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What is CBDT Powers and Income Tax Authority Structure about?

The document discusses the authorities under the Income Tax Act and their powers. It notes that the Central Board of Direct Taxes (CBDT) is the highest authority and has various powers, including to make rules, issue instructions, authorize income tax authorities, and appoint income tax officers. It also outlines the classes of income tax authorities, from the CBDT down to Income Tax Officers. The Finance Act of 2023 amends some sections related to the powers of search and seizure and calling for informatio

Author

Aman Gupta

Language

EN