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| Income tax authorities under Section 04(ITA-2023) |
Income tax authorities under Section 04 | Bangladesh Income Tax Act -2023:
As per section-04(ITA-2023),
Income tax authorities. —For this Act, there shall be the
following classes of income tax authorities, namely: —
(a) The National Board of Revenue;
(b) Chief Commissioner of Taxes;
(c) Director General (Inspection);
(d) Commissioner of Taxes (Appeals);
(e) Commissioner of Taxes (Large Assesses Unit);
(f) Director General (Training);
(g) Director General (Central Intelligence Cell);
(h) Commissioners of Taxes;
(i) Additional Commissioners of Taxes who may be either Additional
Commissioners of Taxes (Appeal), 1[Director (Central Intelligence
Cell)], Additional Director General (Training), Additional Director
General (Inspection) or Inspecting Additional Commissioner of Taxes;
(j) Joint Commissioner of Taxes who may be either Joint
Commissioner of Taxes (Appeal), 2[Joint Director (Central
Intelligence Cell)], Director (Training), Director (Inspection) or
Inspecting Joint Commissioner of Taxes;
(k) Deputy Commissioners of Taxes 3[or Deputy Directors (Central
Intelligence Cell)];
(l) Tax Recovery Officers nominated by the Commissioner of Taxes
among the Deputy Commissioners of Taxes within his jurisdiction;
(m) Assistant Commissioners of Taxes 1[or Assistance Directors
(Central Intelligence Cell)];
(n) Extra Assistant Commissioners of Taxes; and
(o) Inspectors of Taxes.