Section 144B(4) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(4)The assessment unit, verification unit, technical unit and the review unit shall have the following authorities, namely:-(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 considered necessary by the Board.
