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Monday, 31 March 2014

Powers and functions of regional commissioner of income tax



Regional Commissioner Of Income Tax :-
The regional commissioner of income tax is appointed  by the CBR. He also performs his function according the direction of the CBR. Specific area given in his jurisdiction in known as region.


FUNCTIONS AND POWERS OF REGIONAL COMMISSIONER OF INCOME TAX

  1. Regulates The Inspection Work :-
The regional commissioner plays an important role in the income tax department. He regulates the inspection work of the additional commissioner.

  1. Administrative Remedies For the Tax Payers :-
Now he has enabled the taxpayers to obtain administrative remedies locally for which they had to approach to central board of revenue in the past.

  1. Power Of Revision :-
The regional commissioner income tax is empowered to revise the orders of income tax commissioner (Appeals).

  1. Power To Determine The Jurisdiction :-
He has also power to make the final decision about the jurisdiction of two commissioners of income tax of the same region. In consultation with the CBR he also determines the jurisdiction of the appellate additional commissioners of his region.

  1. Power To Write Off :-
He is also empowered to write of irrecoverable demands with the instructions issued by the CBR.

  1. Posting Orders :-
Posting orders for the DR’S and issued by him to the income tax tribunal. He also makes all other necessary arrangements in this regard.

  1. Over All Supervision :-
He is responsible for all over supervision of the technical worked performed in his region. He also examines the periodical returns and statements.

  1. Collection Of Arrears :-
The regional commissioner of income tax keeps close watch on the arrears of assessments and collection of income tax.

  1. Action Against Tax Evasion :-
The regional commissioner of income tax takes action against the complaints of tax evasion.

  1. Power Of Internal Audit :-
The regional commissioner of income tax conducts the internal audit of the income tax department and makes necessary arrangements in this regard.

  1. Inspection Power :-
He can inspect the subordinate offices at any time. He also regulates the inspection work of the inspecting additional commissioners.

  1. Examines The Inspection Notes :-
He examines the inspection notes from the regional commissioner of the income tax and inspecting additional commissioners and takes necessary actions keeping in view the notes.

  1. Executive’s Judicial Power :-
He has judicial as well as executive powers. He may perform any other function which is assigned by the CBR.  

  1. Other Functions :-
Any other function assigned by the central board of revenue will be performed by the regional commissioner of income tax.

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