Income Tax Authorities Chapter- 19
(2) The Board may, by notification in the official Gazette,-
a. specify the functions, jurisdiction and powers of the Directorate General of
Special Initiative and its officers; and
b. confer the powers of authorities specified in section 207 upon the Directorate
General and its officers.- Directorate General of Valuation [U/s 236H]
The Directorate General of Valuation shall consist of a Director General and as many Directors,
Additional Directors, Deputy Directors, 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, jurisdiction and powers of the Directorate General of
Valuation and its officers; and
b. confer the powers authorities specified in section 207 upon the Directorate
General and its officers.41 Directorate General of Compliance Risk Management [Section 230]
(1) The Directorate General of Compliance Risk Management shall consist of a Director General and as
many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as
the Board may, by notification in the official Gazette, appoint.
(2) The Board may, by notification in the official Gazette—
(a) specify the functions, jurisdiction and powers of the Directorate General of Compliance Risk
Management and its officers; and
(b) confer the powers of authorities specified in section 207 upon the Directorate General and its
officers.- Validation [U/s 241]
All notifications and orders issued and notified, in exercise of the powers conferred upon the Federal
Government, before the first day of July, 2017 shall be deemed to have been validly issued and
notified in exercise of those powers, notwithstanding anything contained in any judgment of a High
Court or the Supreme Court.
Notwithstanding any omission, irregularity or deficiency in the establishment, or conferment of powers
and functions, of the Directorate-General (Intelligence and Investigation), Inland Revenue and
authorities specified in section 230, all orders passed, notices issued and actions taken in exercise or
purported exercise of the powers and functions of the Commissioner under this Ordinance by the
Directorate-General (Intelligence and Investigation), Inland Revenue or the authorities specified in
section 230 shall be deemed to have been validly passed, issued and taken under this Ordinance.