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Income tax authorities
(1) There shall be the following Income Tax authorities for the purposes of this Ordinance and rules made thereunder, namely:—
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(ga)
(h)
(i)
(ia)
(ib)
(j)
(k)
(l)
(m) Board: Chief Commissioner Inland Revenue; Commissioner Inland Revenue; Commissioner Inland Revenue (Appeals); Additional Commissioner Inland Revenue; Deputy Commissioner Inland Revenue; Assistant Commissioner Inland Revenue; Special audit panel; Inland Revenue Officer; Inland Revenue Audit Officer; District Taxation Officer Inland Revenue; Assistant Director Audit. Superintendent Inland Revenue; Inspector Inland Revenue; Auditor Inland Revenue; and auditor appointed under section 222.
(2) The Board shall examine, supervise and oversee the general administration of this Ordinance.
(3) The income tax authorities specified in sub-section (1) except in clause (a) shall be subordinate to the Board.
(3A) Commissioners Inland Revenue, Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers District Taxation Officer Inland Revenue, Assistant Director Audit , Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue, shall be subordinate to the Chief Commissioners Inland Revenue.
(4) Subject to sub-section (5), Additional Commissioners Inland Revenue, Deputy Commissioner Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers , District Taxation Officer Inland Revenue, Assistant Director Audit , Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Commissioners Inland Revenue.
(4A) Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers , District Taxation Officer Inland Revenue, Assistant Director Audit , Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Additional Commissioners Inland Revenue.
(5) An officer vested with the powers and functions of Commissioner shall be subordinate to the Chief Commissioner Inland Revenue.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(ga)
(h)
(i)
(ia)
(ib)
(j)
(k)
(l)
(m) Board: Chief Commissioner Inland Revenue; Commissioner Inland Revenue; Commissioner Inland Revenue (Appeals); Additional Commissioner Inland Revenue; Deputy Commissioner Inland Revenue; Assistant Commissioner Inland Revenue; Special audit panel; Inland Revenue Officer; Inland Revenue Audit Officer; District Taxation Officer Inland Revenue; Assistant Director Audit. Superintendent Inland Revenue; Inspector Inland Revenue; Auditor Inland Revenue; and auditor appointed under section 222.
(2) The Board shall examine, supervise and oversee the general administration of this Ordinance.
(3) The income tax authorities specified in sub-section (1) except in clause (a) shall be subordinate to the Board.
(3A) Commissioners Inland Revenue, Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers District Taxation Officer Inland Revenue, Assistant Director Audit , Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue, shall be subordinate to the Chief Commissioners Inland Revenue.
(4) Subject to sub-section (5), Additional Commissioners Inland Revenue, Deputy Commissioner Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers , District Taxation Officer Inland Revenue, Assistant Director Audit , Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Commissioners Inland Revenue.
(4A) Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers , District Taxation Officer Inland Revenue, Assistant Director Audit , Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Additional Commissioners Inland Revenue.
(5) An officer vested with the powers and functions of Commissioner shall be subordinate to the Chief Commissioner Inland Revenue.
Amendment history (10)
- Section 207 substituted by the Finance Act, 2010. The substituted provision has been made effective
- Inserted by Finance Act, 2015
- Inserted by Finance Act, 2017
- The word “and” omitted by the Finance Act, 2025
- Sub-section (3) substituted by the Finance Act, 2012. The substituted sub-section (3) read as
- Inserted by the Finance Act, 2012.
- The word “officer” substituted by finance act 2017.
- Section 208 substituted by the Finance Act, 2002. The substituted section 208
- Sub-section (1) substituted by the Finance Act, 2010. The substituted provision has been made effective from
- Inserted by Finance Act 2017.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 431
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.