Income Tax Authorities Chapter- 19
(v) perform any other functions entrusted from time to time by the FG.
The Board may, where appropriate, issue statutory rules and orders (SROs), orders, circulars
and instructions for the enforcement of any of the provisions of fiscal law and the provision of
this Act.
The Board shall perform all other functions assigned by the FG for the purpose of
implementation of this Act.- Chief Commissioner Inland Revenue
The Chief CIR is appointed u/s 208 of the ITO, 2001. According to section 207(3A) CIR, Additional
CIR, Deputy CIR, Additional CIR, Revenue Officers, Inland Revenue Audit Officer, Superintendents
Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue, shall be subordinate to the
Chief CIR.2.1 Powers and functions of Chief Commissioner Inland Revenue are discussed below:
The Chief CIR shall perform all or such functions and exercise all or such powers under this
Ordinance as may be assigned to him in respect of such persons or classes of persons or such
areas as the Board may direct. [U/s 209(1)]
Chief CIR may, by an order, confer upon or assign to any Officer Inland Revenue all or any of
the powers and functions conferred upon or assigned to the CIR, under this Ordinance, in
respect of any person or persons or classes of persons or areas as may be specified in the
order. [U/s 209(2)]
Where a question arises as to whether a CIR has jurisdiction over a person, the question shall
be decided by the concerned Chief CIR. [U/s 209(6)]2.2 Commissioner Inland Revenue Commissioner Inland Revenue, District Taxation Officer and
Assistant Director Audit is appointed u/s 208 of the ITO, 2001.
2.3 Powers and functions of CIR: Commissioner Inland Revenue has following powers and functions:
a. He has the power to approve the gratuity fund and superannuation fund. [U/s 2(3)]
b. He has the power to recognize the provident fund. [U/s 2(48]
c. He has the power to approve a non-profit organization. [U/s 2(36)]
d. He may allow a person to charge tax on income from salary on accrual basis and he may also
charge income under head salary on accrual basis if he is satisfied that payment of tax was
deferred for tax avoidance. [U/s 12(7) and 110]
e. He may allow a person to change his method of accounting or method of valuation of stock.
[U/s 32(4) and 35(6)]
f. He may allow a person to change his tax year. [U/s 74(3)]
g. He shall determine the fair market value of any property or rent, asset, service, benefit or
perquisite if it is not ordinarily ascertainable. [U/s 68(3)]
h. He may require a person to furnish a return of income for a period of less than 12 months. [U/s
114(3)]
i. He may require a person to file income tax return, statement of final taxation and wealth
statement if the person has failed to file these statements. [U/s 114, 115 and 116]
j. He may grant extension of time to furnish the return, certificate of statement, as the case may
be. [U/s 119(3)]
k. He may conduct audit of the income tax affairs of a person u/s 177 and all the provisions of that
section shall apply accordingly. [U/s 120(1A)]
l. Where the return of income furnished is not complete, the CIR shall issue a notice to the
taxpayer informing him of the deficiencies and directing him to provide such information,
particulars, statement or documents. [U/s 120(3)]