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Income Tax Act 2023

Section 2 Clause 17 - Deputy Commissioner of Taxes

(as updated till Finance Act 2024)

“Deputy Commissioner of Taxes” means a person appointed as a Deputy Commissioner of Taxes under section 4, and includes a person appointed as a Transfer Pricing Officer, an Assistant Commissioner of Taxes, an Extra Assistant Commissioner of Taxes and a Tax Recovery Officer;

Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.

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