Section 6 — Tax authorities.

1 [(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals) 2 [Additional Director of Income-tax, 3 [Joint Director of Income-tax, Joint Commissioner of Income-tax] Deputy Director] of Income tax, Deputy Commissioner of Income-tax, Assistant Director Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.] (2) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board: Provided that no such orders, instructions or directions shall be issued-- (a) so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the 4 [Chief Commissioner or Commissioner] (Appeals) in the exercise of his appellate functions. (3) Every 5 [Assessing Officer] employed in the execution of this Act shall observe and follow the the orders, instructions and directions issued for his guidance by the 6 [Director General or Director or by the Chief Commissioner or Commissioner] or by the 7 [Additional Commissioner of Income-tax or] 8 [Joint Commissioner] within whose jurisdiction he performs his functions.

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