Appointment of income tax authorities.—
(1) The Board may appoint as many Chief Commissioners Inland Revenue, Commissioners Inland Revenue, Commissioners Inland Revenue (Appeals), 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, Inspectors Inland Revenue, Auditors Inland Revenue, and such other executive or ministerial officers and staff as may be necessary.
(2) Subject to such orders or directions as may be issued by the Board, any income tax authority may appoint any income tax authority subordinate to it and such other executive or ministerial officers and staff as may be necessary.
(3) All appointments, other than of valuers, chartered accountants, or experts, made under this Ordinance shall be subject to rules and orders of the Federal Government regulating the terms and conditions of persons in public services and posts.
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