INCOME TAX AUTHORITIES

The IT Authorities in India are:

1. Central Board of Direct Tax(CDBT)
2. Director General of IT(DGIT) or Chief Commissioner of IT(CCIT)
3. Directors of IT(DIT) or Commissioners of IT(CIT)
4. Additional Director of IT(ADIT) or Additional Commissioner of
IT(ACIT)
5. Joint Director of IT(JDIT) or Joint Commissioner of IT(JCIT)
6. Deputy Director of IT(DDIT) or Deputy Commissioner of IT(DCIT)
7. Assistant Director of IT(ADIT) or Assistant Commissioner of
IT(ACIT)
8. IT Officers(ITO)
9. Tax Recovery Officers(TRO)
10. Inspectors of IT(IIT)
Powers of CBDT:
Powers of DGIT or CCIT:
Powers of DIT or CIT:
Powers of JDIT or JCIT:
Powers of IT Officers:
1. Application of retained assets.
2. Power to call for information.
3. Power to survey.
4. Power to inspect registrar of companies.
5. Allotment of Permanent Account Numbers(PAN).
6. Make assessment.
7. To impose penalties.
8. Rectification of mistakes.
9. To demand advance payment of tax.
10. To grant refunds.
Powers of Inspectors of IT:
• The Inspectors of IT are appointed by the
Commissioner of IT.
• They have to perform such functions as are assigned
to them by the Commissioner or any other authority
under whom they are appointed to work.