আয়কর কর্তৃপক্ষ

Section : ৪

There shall be the following classes of income-tax authorities for the purposes of this Act, namely: -

(a)  The National Board of Revenue;

(b)  Chief Commissioner of Taxes;

(c)  Director General of Inspection (Taxes);

(d)  Commissioner of Taxes (Appeals);

(e)  Commissioner of Taxes (Large Taxpayer Unit);

(f)   Director General (Training);

(g)  Director General (Central Intelligence Cell);

(h)  Commissioners of Taxes;

(i)   Additional Commissioner of Taxes who is Additional Commissioner of Taxes (Appeals) or Additional Director General (Central Intelligence Cell), Additional Director General (Training), Additional Director General (Inspection) or Inspecting Additional Commissioner of Taxes;

(j)   Joint Commissioner of Taxes who is Joint Commissioner of Taxes (Appeals), Director (Training), Director (Central Intelligence Cell), Director (Inspection) or Inspecting Joint Commissioner of Taxes;

(k)  Deputy Commissioner of Taxes;

(l)   Tax Recovery Officers nominated by the Commissioner of Taxes among the Deputy Commissioner of Taxes within his jurisdiction;

(m)Assistant Commissioners of Taxes;

(n)  Extra Assistant Commissioners of Taxes, and

(O) Inspectors of Taxes

Comment :
In the current fiscal year, various words have been added and amended in the said Act.

Comment :

আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত আইনের বিভিন্ন শব্দ সংযোজন ও সংশোধন করা হয়েছে।