(1) subject to the other provisions of this Act, the Member (Taxes) may exercise and perform all the powers and functions which the Board may exercise and perform under this Act.

(2) The Director General (Inspection) shall perform the following functions, namely:- 

(a) inspecting the implementation of proceedings under this Act;.

(b) propose tax policy reforms based on the inspection and identify areas for tax administration improvement;  

(c) submit to the Board in the form of a report incorporating opinions and recommendations in such manner as may be   directed by the Board; and 

(d) any other function prescribed by the Board.  

(3) The Director General (Central Intelligence Cell) shall perform the following functions, namely:- 

(a) intelligence work to collect information on taxpayers;

(b) analysis of relevant income tax records with information gathered on the basis of intelligence activities;

(c) detection of tax evasion, concealed income and irregularities mentioned in Part 13 and Part 15;

(d) conducting investigations to prove tax evasion or concealment of income or any other irregularity relating to tax and to collect evidence in favor of tax evasion or recovery of evaded tax with payment of penalty and, recommending appropriate prosecution subject to applicability, 

(e) any other function authorized by any other law or assigned by the Board;

(4) The Board may, by order, determine the jurisdiction of the Income tax Authority, and may, if necessary, re-determine the jurisdiction of the Income-tax Authority or change the functions or transfer the functions and powers of one Income-tax Authority to another Income-tax Authority.

(5) Such transfer referred to in sub-section (4) shall be made at any  stage of normal proceedings and further proceedings shall be taken from the stage at which the transfer was made.

 (6) The Board may, by order, determine the place of taxation of taxpayers.