Income Tax Act 2023
Section 6 - Delegation of Powers
(as updated till Finance Act 2024)
1[ (1) The Board may, by an order,-
(a) delegate any of its powers to any other income-tax authority subordinate to it;
(b) delegate any powers of an income-tax authority to any other income-tax authority.
(2) The Commissioner of Taxes may, by an order, delegate any of his powers to any other income-tax authority subordinate to him. ]
1 Section 6 was substituted by section 18 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.
Section 6 - Delegation of Power
The Board may, by order, delegate the powers of any Income-tax Authority to any other Income-tax Authority.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.