ADMINISTRATION

 3. There shall be the following classes of income-tax authorities for the purposes of this Ordinance, namely:-

 

 

(1) The National Board of Revenue,

 

 

1[* * *]

 

 

2[(IB) Chief Commissioner of Taxes; ]

 

 

3[(2) Directors-General of Inspection (Taxes),]

 

 

4[(2A) Commissioner of Taxes (Appeals),]

 

 

5[(2B) Commissioner of Taxes (Large Taxpayer Unit),]

 

 

6[(2C) Director General (Training),]

 

 

7[(2D) Director General, Central Intelligence Cell,]

 

 

(3) Commissioners of Taxes,

 

 

8[(3A) Additional Commissioners of Taxes who may be either Appellate Additional Commissioners of Taxes or Inspecting Additional Commissioners of Taxes,]

 

 

(4) Joint Commissioner of Taxes who may be either Appellate Joint Commissioner of Taxes or Inspecting Joint Commissioner of Taxes,

 

 

(5) Deputy Commissioners of Taxes,

 

 

9[(6) Tax Recovery Officers nominated by the Commissioner of Taxes among the Deputy Commissioner of Taxes within his jurisdiction;]

 

 

(7) Assistant Commissioners of Taxes,

 

 

(8) Extra Assistant Commissioners of Taxes, and

 

 

(9) Inspectors of Taxes.