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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter II

ADMINISTRATION

Delegation of powers
1[4A. The Board may, by notification in the official Gazette, and subject to such limitations or conditions, if any, as may be specified therein, empower by name or designation,-
 
 
 
 
(a) any Inspecting Additional Commissioner of Taxes to exercise the powers of a Commissioner of Taxes 2[;]
 
(b) any Appellate Additional Commissioner of Taxes to exercise the powers of a Commissioner of Taxes (Appeal) 3[; and
 
(c) any Additional Director General or Joint Director General of Central Intelligence Cell to exercise the powers of Director General, Central Intelligence Cell.]
 
  • 1
    Section 4A was inserted by section 6 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
  • 2
    The Semi-colon(;) was substituted for the comma word “, and” by section 21 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 3
    The semi-colon and the word “; and” were substituted for the full-stop(.) at the end and thereafter clause (c) was added by section 21 of the Finance Act,2010(Act No.XXXIII of 2010).
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