Income Tax

Authority
 Income Tax Authority
Any Government entity that is authorized by law to assess, levy and collect taxes of a
particular country and region.
Types of income tax authority:

National Board of
Administrative
Revenue
Income tax
authority

judicial Appellate Tribunal

Income Tax Authority
 Income Tax Authority
 Judicial Authority

Appellate Appellate joint

Appellate additional Commissioner Commissioner
Tribunal Commissioner of of Taxes of Taxes-
Taxes Appeal

 Appointment of Income Tax Authorities

1.Power of central Government
2.Power of Board and other Higher Authority
3. Power to appoint executive and ministerial staff.
 Income Tax Authority
 Power and functions of NBR:
Provide directive and advice
Frame rules of Income Tax
Explain provisions of ordinance and Finance Act
Appoint lower Authority
Recognition of provident fund

Judicial Authority:
Commissioner of Taxes
Appellate Joint commissioner of Taxes
Appellate Additional commissioner of Taxes
Appellate Tribunal