Appointment of income tax authorities
(1) The Board may appoint as many Chief Commissioners Inland Revenue, Commissioners Inland Revenue, Commissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers , District Taxation Officer Inland Revenue, Assistant Director Audit ,Superintendents Inland Revenue, Inspectors Inland Revenue, Auditors Inland Revenue and such other executive or ministerial officers and staff as may be necessary.
(2) Subject to such orders or directions as may be issued by the Board , any income tax authority may appoint any income tax authority subordinate to it and such other executive or ministerial officers and staff as may be necessary.
(3) All appointments, other than of valuers, chartered accountants or experts, made under this Ordinance, shall be subject to rules and orders of the Federal Government regulating the terms and conditions of persons in public services and posts.
(2) Subject to such orders or directions as may be issued by the Board , any income tax authority may appoint any income tax authority subordinate to it and such other executive or ministerial officers and staff as may be necessary.
(3) All appointments, other than of valuers, chartered accountants or experts, made under this Ordinance, shall be subject to rules and orders of the Federal Government regulating the terms and conditions of persons in public services and posts.
Amendment history (11)
- The word “officer” substituted by finance act 2017.
- Inserted by Finance Act, 2017
- Section 208 substituted by the Finance Act, 2002. The substituted section 208
- Sub-section (1) substituted by the Finance Act, 2010. The substituted provision has been made effective from
- Inserted by Finance Act 2017.
- The words “Central Board of Revenue” substituted by the Finance Act, 2007.
- Section 209 substituted by the Finance Act, 2002. The substituted section 209
- Substituted by the Finance Act, 2003. The substituted sub-section (1)
- The words “Regional Commissioners” substituted by the Finance Act, 2010.
- Full stop substituted by the Finance Act, 2011.
- Inserted by the Finance Act, 2011.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 433
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.
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