Income Tax Act 2023
Section 5 - Appointment of Income Tax Authorities
(as updated till Finance Act 2024)
(1) Subject to applicable laws, rules and regulations, the income-tax authority shall be appointed.
(2) The Board may, subject to the manner prescribed by rules, appoint and post any person as an Income-tax authority.
(3) The Board may, subject to the organogram, appoint such number of staff as may be necessary.
1[(4) Where an income-tax authority is posted to a higher position immediate to his existing position on current charge, he shall be entitled to exercise all the powers and to perform the functions of such higher position.]
1 Sub-section (4) was added by section 17 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
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.