4.  Appointment of income tax authorities, etc.-

(1)   The Central Board of Revenue may appoint as many Regional Commissioners of Income Tax, Director-General of Training and Research, Directors General of Investigation and Intelligence Director-General of Tax Withholding, Commissioners of Income Tax, Appellate and Inspecting Additional Commissioners of Income Tax, Deputy Commissioners of Income Tax and other executive or ministerial officers and staff as may be necessary.

(1A) The Regional Commissioner, or, where the Board directs, the Commissioner may appoint as many Income Tax Panels as may be necessary.

(1B) The Central Board of Revenue may make rules in respect of constitution, procedure and working of the Income Tax Panels.

(2)   Subject to such orders or directions as may be issued by the Central Board of Revenue from time to time, any other 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)   The Central Board of Revenue or the Regional Commissioner of Income Tax may appoint a sufficient number of qualified persons to act as valuers for the purposes of this Ordinance and the Central Board of Revenue shall fix a scale of charges for the remuneration of such persons.

(4)   All appointments under this Ordinance shall be subject to the rules and orders of the Federal Government regulating the terms and conditions of service of persons in public services and posts.

(1)   Notwithstanding anything contained in this Ordinance, the Central Board of Revenue may, appoint a firm of Chartered Accountants as defined under Chartered Accountants Ordinance, 1961 (Ordinance of 1961) to conduct the audit of any person.

(2)   Any persons authorized by the firm referred to in sub-section (1), while conducting an audit under that, sub-section may, for the purposes of such audit enter into any premises belonging to or in the occupation of the person to whom the audit relates and call for and inspect and seize books of accounts or documents in possession of such person and wherever deemed necessary for conducting the said audit may be authorized in writing, by the Commissioner to exercise the powers laid down under sections 144, 145, 146 and 148 of the Ordinance.

(3)   The scope of audit under this section shall be such as the Central Board of Revenue may determine on case to case basis.

(1)   Notwithstanding anything contained in this Ordinance, the Central Board of Revenue may, appoint any private agency, firm or company to carry out survey in respect of such persons or in such areas as it may assign by an order in writing.

(2)   The agency, firm or company appointed under sub-section (1), shall have the power to make such enquires and obtain from any person such information as Central Board of Revenue may, by order in writing, specify.

(3)   The Central Board of Revenue shall, by order in writing, determine the scope of the survey referred to in sub-section (1).

(1)   Notwithstanding anything contained in this Ordinance, the Central Board of Revenue may appoint any private agency, firm or company to carry out audit of tax withholding of a registered firm or a company.

(2)   The Central Board of Revenue shall, by order in writing, determine the scope of audit referred to in sub-section (1).

(3)   The private agency, firm or company appointed under sub-section (1) shall have the power to enter the premises and inspect books of accounts and records of any person or classes of persons assigned to such agency, firm or company by an order in writing made by the Director Tax Withholding, in this regard.