90[Appointment of income-tax authorities.
91117. (1) The
Central Government may appoint such persons as it thinks fit to be income-tax
authorities.
(2) Without prejudice to the provisions of
sub-section (1), and subject to the rules and orders of the Central
Government regulating the conditions of service of persons in public services
and posts, the Central Government may authorise the
Board, or a Director-General, a Chief Commissioner or a Director or a
Commissioner to appoint income-tax authorities below the rank of an Assistant
Commissioner 92[or Deputy
Commissioner].
(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 authorised in this behalf by the Board may
appoint such executive or ministerial staff as may be necessary to assist it in
the execution of its functions.]