Income Tax Authorities Chapter- 19
(c) the Board already had the information;(d) the information was available in public records; or
(e) no collection of taxes is made from the information provided from which the Board can pay the
reward.In this section whistleblower means a person who reports concealment or evasion of income tax
leading to detection or collection of taxes, fraud, corruption or misconduct, to the competent
authority having power to take action against the person or an income tax authority committing
fraud, corruption, misconduct, or involved in concealment or evasion of taxes.32.1 Reward and benefits for certain persons [Section 227BA]
The Board may sanction rewards to e-intermediaries for filing of returns of new taxpayers.The Board with the approval of Federal Minister in-charge may announce benefits, rebates, tax
credits, allowances and any other incentive in cash or otherwise for class or classes of persons.
The Board with the approval of the Federal Minister in-charge may, by notification in the official
Gazette, prescribe the procedure in this behalf and also notify the class or classes of persons eligible
under this section. The provision s of this section shall take effect from the date notified by the Board.- 2 E-hearing [Section 227E]
The Board may design and prescribe e-hearing module for the purpose of conducting hearings,
granting opportunity of being heard and electronically receiving any information for the purpose of this
Ordinance.
The recording of e-hearing proceedings shall be admissible as evidence before any forum or court of
law for the purpose of this Ordinance.The Board may make rules for the purpose of this section.
The Directorate General of Internal Audit, Training and Research and withholding taxes [U/s
228, 229 and 230A]
The [Inland Revenue Service Academy, training and research and withholding taxes shall consist of a
Directors General and as many Directors, Additional Directors, Deputy Directors and Assistant
Directors and such other officers as the Board, may by notification in the official Gazette, appoint.
The Board may, by notification in the official Gazette, specify the functions, jurisdiction and powers of
the Inland Revenue Service Academy and Withholding Taxes.
Directorate General (Intelligence and Investigation), Inland Revenue [U/s 230]
The Directorate General (Intelligence and Investigation) IR shall consist of a Director General
and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and such
other officers as the Board, may by notification in the official Gazette, appoint.
The Board may, by notification in the official Gazette,-(a) specify the functions and jurisdiction of the Directorate General and its officers; and
(b) confer the powers of authorities specified in section 207 upon the Directorate General and
its officers.- Directorate-General of Law [U/s 230B]
The Directorate- General of Law shall consist of a Director General and as many Directors, Additional
Directors, Deputy Directors, Assistant Directors, Law Officers and such other officers as the Board
may, by notification in the official Gazette, appoint.The Board may, by notification in the official Gazette, specify the functions, jurisdiction and powers of
the Directorate- General of Law.- Directorate-General of Research and Development [U/s 230C]