Section 117 of ITA, 1961 : Section 117: Appointment Of Income-Tax Authorities

Explanation using Example

Imagine the Central Government decides to increase the efficiency of tax collection and administration. To achieve this, under Section 117(1) of the Income-tax Act, 1961, the government appoints new income-tax officers across various regions to handle the increased workload during the tax filing season.

Furthermore, to streamline the process, the Central Government authorises the Board to appoint additional staff. Consequently, under Section 117(2), the Board delegates a Chief Commissioner of a particular region to hire junior income-tax authorities, such as Tax Assistants and Inspectors, who will work under the supervision of senior officers to manage local tax assessments and collections.

Lastly, under Section 117(3), a Principal Commissioner, who has been given the power by the Board, recruits clerical staff to support the administrative functions of the income-tax office, ensuring that the paperwork and documentation for tax filings are processed efficiently.