Power and Functions of Deputy Commissioner of Taxes

Power and Functions of Deputy Commissioner of Taxes

Power and Functions of Deputy Commissioner of Taxes

Deputy Commissioner of Taxes (DCT) performs both administrative and judicial function in rendering services. He is appointed by the NBR and works under the supervision of the commissioner of taxes. His functions and power are as follows –

An issue of statutory notices: He issues all statutory notices required for filing a tax return and for the collection of taxes.

Notice of filing return: He may at any time after the expiry of the date by a notice in writing require any persons to file a return of his total income.

Best judgment assessment: Where any person fails to submit a return and did not submit documents in support of his income statement. The DCT may assess the total income of the assessee to the best of his judgment.

Call for relevant information: He may call for relevant information from the legal representatives of the assessee’s as per the requirement.

Extension of tax return submission time: DCT is empowered to extend the submission time of tax return for three months.

Power to inspect the register of companies: He is empowered to take copies of any register of the members’ debenture holders or mortgages of any company or of any entity in such register.

Power of inquiry: DCT is empowered to conduct any inquiry or collections of documents.

Power of writing off: DCT is empowered to write off appear tax claim.

Power to impose a penalty: He can take legal action against the defaulter assessee.

Power to appeal: He can appeal to the appellate tribunal against any order of the appellate joint commissioner of taxes.