- [(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals) [Additional Director of Income-tax, [Joint Director of Income-tax, Joint Commissioner of Income-tax] [Substituted by Act 26 of 1988, section 73, for sub-section (1) (w.e.f. 1-4-1988).] Deputy Director] of Income tax, Deputy Commissioner of Income-tax, Assistant Director Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.](2)All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board:Provided that no such orders, instructions or directions shall be issued-(a)so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or(b)so as to interfere with the discretion of the [Chief Commissioner or Commissioner] [Substituted by Act 26 of 1988, section 72, for 'Commissioner' (w.e.f. 1-4-1988).] (Appeals) in the exercise of his appellate functions.(3)Every [Assessing Officer] [Substituted by, section 72, Act 26 of 1988, for 'Income-tax Officer' (w.e.f. 1-4-1988).] employed in the execution of this Act shall observe and follow the the orders, instructions and directions issued for his guidance by the [Director General or Director or by the Chief Commissioner or Commissioner] [Substituted by Act 26 of 1988, section 73, for 'Director of Inspection or by the Commissioner' (w.e.f 1-4-1988).] or by the [Additional Commissioner of Income-tax or] [Substituted by Act 32 of 1994, section 58, for 'Deputy Commissioner' (w.e.f. 1-6-1994).] [Joint Commissioner] [Substituted by Act 21 of 1998, section 82, for 'Deputy Commissioner' (w.e.f 1-10-1998).] within whose jurisdiction he performs his functions.
