(6)The assessment unit, verification unit, technical unit and the review unit shall have the following authorities:—(a)Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, as the case may be;(b)Deputy Commissioner or Deputy Director or Assistant Commissioner or Assistant Director, or Income-tax Officer, as the case may be;(c)such other income-tax authority, ministerial staff, executive or consultant, as may be considered necessary by the Board.
