Tax Book 2023

Income Tax Authorities Chapter- 19

Section

Topic covered

(Part - I for CA & ICMAP students)

Part - I (For CAF-6 and ICMAP Students)

Federal Board of Revenue with table and chart (FBR)

Part - II (For CA Mod F and ICMAP Students)

Chief Commissioner Inland Revenue

Commissioner Inland Revenue

Officer of Inland Revenue

Appellate Tribunal Inland Revenue

206 & 206A Circulars and Advance ruling

207 Income tax authorities

209 Jurisdiction of income tax authorities

210 Delegation

211 Power of function exercised

212 Authority of approval

213 Guidance to income tax authorities

214 Income tax authorities to follow order of the Board

214A Condonation of time limit

214B Power of the Board to call for records

214C Selection for audit by the Board

214D (^) Deleted by Finance Act, 2018
214E Closure of audit
215 Furnishing of returns, documents etc
216 Disclosure of information by a public servant
216A Proceeding against authority and persons
217 Forms and notices, authentication of documents
218 Service of notice and other documents
219 Tax or refund to be computed to nearest Rupee
220 Receipts for amounts paid
221 Rectification of mistakes
222 Appointment of expert
224 Proceedings under the Ordinance to be judicial proceedings
225 Proceedings against companies under liquidation
226 Computation of limitation period
227 Bar of suits in civil courts

19 Income Tax Authorities

Chapter