Report No. 12
128. Appointments of Income-tax Authorities.-
(1) The Central Government may appoint as many Directors of Inspection, Commissioners of Income-tax, Appellate or Inspecting Assistant Commissioners of Income-tax and Income-tax Officers of Class I Service, as it thinks fit.
[Section 5(1A), earlier part, section 5(2), earlier part, and section 5(3), earlier part]
(2) The Commissioner may, subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts appoint as many Income-tax Officers of Class II Service and as many Inspectors of Income-tax, as he thinks fit.
[Section 5(3), latter part]
(3) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, an Income-tax authority may appoint such executive or ministerial staff as may be necessary to assist it in the execution of its functions.
[Section 5(3A)]
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