The Business Profits Tax Act, 1947
Section 3Tax authorities
In force
s. 3
3. Tax authorities (1) Every Commissioner of Income-tax, Appellate Assistant Commissioner of Income-tax, Inspecting Assistant Commissioner of Income-tax and Income-tax Officer shall have the like powers under this Act and in relation to the same area and cases as he exercises under the Income-tax Act, 1922. (2) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the National Board of Revenue: Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the Appellate Assistant Commissioner of Income-tax in the exercise of his appellate functions.