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[Section Index]

The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter II

ADMINISTRATION

Officers, etc. to follow instructions of the Board
8. All officers and other persons engaged in the performance of any functions under this Ordinance shall, in the matter of discharging those functions, observe and follow such orders, directions or instructions as the Board may issue from time to time:
 
 
 
 
Provided that no order, direction or instruction shall be given so as to interfere with the discretion of the Appellate Joint Commissioners 1[or the Commissioners (Appeals)] in the exercise of their appellate functions.

  • 1
    The words and brackets “or the Commissioners (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
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