Who is directory general or Director and what are his power ?

Director General/Director arc appointed by the Central Government and they work under the supervision of the Board. The powers are assigned to them by the Board.

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Powers :

Jurisdiction of these officers and their powers are found in various sections of the Act. Following is an illustrative list of such powers:

(a) They have powers on authorisation from the Central Government to appoint in­come-tax authorities below the rank of an Assistant Commissioner u/s 117(2).


(b) The Board may authorise them to issue orders in writing conferring powers of an AO on a Deputy Commissioner u/s 112(4)(b).

(c) The question of jurisdiction of an AO is to be determined by these officers u/s 124(2).

(d) Section 127 empowers the Director General to transfer cases from one AO to another AO working under him.

(e) Under section 131(1A) the Director General or Director can exercise the powers of a Court for the purpose of making any enquiry or investigation.


(f) They can authorise officers of the Department to conduct search and seizure u/s 132(1) with regard to persons who come under his jurisdiction.

(g) Under section 132(1) these officers can authorise requisitioning and custody of books of accounts.

(h) They are also empowered to assume powers of an AO in relation to making of enquiries under this Act.

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