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

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

(a) to inspect the execution of proceedings under this Act;

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

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

(d) to perform such other functions as may be determined by the Board.

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

(a) to carry out intelligence work for collecting information on assessees;

(b) to analyse information gathered through intelligence work vis-a-vis concerned income tax records;

(c) to detect tax evasions, concealments of income and irregularities referred to in Part 13 and 15;

(d) to carry out investigations to prove tax evasion or concealment of income or any other irregularity relating to taxes and to collect evidence in favour of tax evasion or for recovery of tax with payment of penalty and, subject to applicability, to make recommendations for appropriate prosecution;

(e) to carry out 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, if necessary, re-determine the jurisdiction or change the functions of the income-tax authority or transfer them to any other income-tax authority.

(5) Such transfer as 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 an order, determine the place of tax assessment of assessees.