Appointment and control of income-tax authorities
131. (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities in accordance with the rules prescribed in this behalf.
(2) The Central Government may authorise the Board to appoint income-tax authorities, below the rank of an Assistant Commissioner, subject to the rules and orders of the Central Government in this behalf.
(3) The Board may authorise an income-tax authority (not below the rank of Commissioner of Income Tax) to appoint the income tax authorities referred to in sub-section (2), subject to the rules and orders of the Central Government in this behalf.
(4) The Board may authorize an income-tax authority to appoint such executive or ministerial staff, as may be necessary to assist it in the execution of its functions, subject to the rules and orders of the Central Government in this behalf.
(5) The Board may prescribe, by rules, that any income-tax authority shall be subordinate to such other income-tax authority, as may be specified therein.
(6) The instructions, directions or orders of an income-tax authority shall be binding on any other income-tax authority, executive and ministerial staff, sub-ordinate to him.
