Federal Board of Revenue is pleased to confer upon the officers of the Directorate General (Intelligence and Investigation), Inland Revenue .......................

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE ********* Islamabad, the 9th February, 2015 NOTIFICATION S.R.O. 115 (I)/2015.- In exercise of the powers conferred by section 230 of the Income Tax Ordinance, 2001 (XLIX of 2001), read with section 208 and sub-section (1) of section 209 thereof, and in supersession of its Notification No. S.R.O. 351(I)/2014, dated the 07th May, 2014, the Federal Board of Revenue is pleased to confer upon the officers of the Directorate General (Intelligence and Investigation), Inland Revenue specified in column (2) of the Table below, the powers of the authorities specified in column (3) of the said Table, to exercise powers and perform functions under the provisions of the said Ordinance as specified in column (4) thereof, and having jurisdiction as specified in column (5) of that Table, namely:- TABLE S.No. Designation of Officer Designation of Powers and Functions Jurisdiction officer of Inland conferred Revenue (1) (2) (3) (4) (5) 1. Director General I&I Chief I. Sections 174, 175, 176, Persons or classes of (Inland Revenue) Commissioner/ 177 (other than power to persons carrying on Commissioner initiate audit), 178, 179, business or residing in 180, 181, 182, Part III, Part areas, within the territorial XI of Chapter X, Sections jurisdiction of Pakistan. 205 and 221. II. To investigate Suspicious Transactions Reports (STRs) or other assets of persons or classes of persons impounded by any department or agency of the Federal or Provincial government and prepare/transmit reports to respective RTOs or LTUs for the purpose of application of Section 111 and for taking appropriate action under the Ordinance. 2. Director, I&I (IR), HQs, Commissioner I. Sections 174, 175, 176, Any person or classes of

Islamabad 177, 178, 179, 180, 181, persons specially assigned 182, Part III, Part XI of by the Director General. Chapter X, Sections 205 and 221. II. To investigate Suspicious Transactions Reports (STRs) or other assets of persons or classes of persons impounded by any department or agency of the Federal or Provincial government and prepare/transmit reports to respective RTOs or LTUs for the purpose of application of Section 111 and for taking appropriate action under the Ordinance 3. Director, I&I Commissioner Sections 174, 175, 176, 177, I. All persons or classes (IR),Islamabad 178, 179, 180, 181, 182, Part of persons carrying on III, Part XI of Chapter X, business, falling Sections 205 and 221. within the jurisdiction of the Regional Tax Offices Rawalpindi, Islamabad, or Large Taxpayers Unit, Islamabad, II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. 4. Director, I&I (IR), Commissioner Sections 174, 175, 176, 177, I. All persons or classes Karachi 178, 179, 180, 181, 182, Part of persons carrying on III, Part XI of Chapter X, business, falling Sections 205 and 221 within the jurisdiction of the Regional Tax Offices, I, II III, Karachi, Regional Tax offices, or Large Taxpayer Unit, Karachi, II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. 5. Director, I&I (IR), Commissioner Sections 174, 175, 176, 177, I. All persons or classes Lahore 178, 179, 180, 181, 182, Part of persons carrying on III, Part XI of Chapter X, business, falling Sections 205 and 221. within the jurisdiction of the Regional Tax Offices I and II, Lahore, Regional Tax

Offices, Sialkot and Gujranwala or Large Taxpayers Unit Lahore, II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. 6. Director, I&I (IR), Commissioner Sections 174, 175, 176, 177, I. All persons or classes Faisalabad 178, 179, 180, 181, 182, Part of persons carrying on III, Part XI of Chapter X, business, falling Sections 205 and 221. within the jurisdiction of the Regional Tax Offices Sargodha and Faisalabad. II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. 7. Director, I&I (IR), Commissioner Sections 174, 175, 176, 177, I. All persons or classes Peshawar 178, 179, 180, 181, 182, Part of persons carrying on III, Part XI of Chapter X, business, falling Sections 205 and 221 within the jurisdiction of the Regional Tax Offices Peshawar & Abbottabad. II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. 8. Director, I&I (IR), Commissioner Sections 174, 175, 176, 177, I. All persons or classes Multan 178, 179, 180, 181, 182, Part of persons carrying on III, Part XI of Chapter X, business, falling Sections 205 and 221 within the jurisdiction of the Regional Tax Offices, Multan and Bahawalpur. II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. 9. Director, I&I (IR), Commissioner Sections 174, 175, 176, 177, I. All persons or classes Hyderabad 178, 179, 180, 181, 182, Part of persons carrying on III, Part XI of Chapter X, business, falling Sections 205 and 221. within the jurisdiction of the Regional Tax Offices Hyderabad, Sukkur and Quetta.

II. All persons or classes of persons not otherwise specified, if the person resides in areas mentioned at (I) above. 10. Additional Director, Commissioner Sections 174, 175, 176, 177 Any persons or classes I&I(IR) (HQs) Islamabad (other than power to select a of persons specially case for audit), 178, 179, 180, assigned by the 181, 182, Part III, Part XI of Director General. Chapter X, Sections 205 and 221. 11. Additional Director-I, I&I Commissioner Sections 174, 175, 176, 177 I. All persons or classes Inland Revenue, (other than power to select a of persons falling Islamabad case for audit), 178, 179, 180, within the jurisdiction 181, 182, Part III, Part XI of of the Large Chapter X, Sections 205and Taxpayer’s Unit, 221. Islamabad and Regional Tax Office, Islamabad. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 12. Additional Director-II, Commissioner Sections 174, 175, 176, 177 I. All persons or classes I&I Inland Revenue, (other than power to select a of persons falling Islamabad case for audit), 178, 179, 180, within the jurisdiction 181, 182, Part III, Part XI of of Regional Tax Chapter X, Sections 205and Offices of 221. Rawalpindi. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 13. Additional Director-I, I&I Commissioner Sections 174, 175, 176, 177 I. All persons or classes Inland Revenue, (other than power to select a of persons falling Peshawar case for audit), 178, 179, 180, within the jurisdiction 181, 182, Part III, Part XI of of the Regional Tax Chapter X, Sections 205 and Office Peshawar. 221. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices

mentioned at (I) above. 14. Additional Director-II, Commissioner Sections 174, 175, 176, 177 I. All persons or classes I&I Inland Revenue, (other than power to select a of persons falling Peshawar case for audit), 178, 179, 180, within the jurisdiction 181, 182, Part III, Part XI of of the Regional Tax Chapter X, Sections 205and Office Abbottabad. 221. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 15. Additional Director-I, I&I Commissioner Sections 174, 175, 176, 177 I. All persons or classes Inland Revenue, Karachi (other than power to select a of persons falling case for audit), 178, 179, 180, within the jurisdiction 181, 182, Part III, Part XI of of Regional Tax Chapter X, Sections 205 and Office Karachi. 221. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 16. Additional Director-II, Commissioner Sections 174, 175, 176, 177 I. All persons or classes I&I Inland Revenue, (other than power to select a of persons falling Karachi case for audit), 178, 179, 180, within the jurisdiction 181, 182, Part III, Part XI of of Regional Tax Chapter X, Sections 205and Offices II and III 221. Karachi. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 17. Additional Director-III, Commissioner Sections 174, 175, 176, 177 I. All persons or classes I&I Inland Revenue, (other than power to select a of persons falling Karachi case for audit), 178, 179, 180, within the jurisdiction 181, 182, Part III, Part XI of of Large Taxpayers Chapter X, Sections 205 and Unit Karachi. 221. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the

offices mentioned at (I) above. 18. Additional Director, Commissioner Sections 174, 175, 176, 177 I. All persons or classes I&I Inland Revenue, (other than power to select a of persons falling Hyderabad case for audit), 178, 179, 180, within the jurisdiction 181, 182, Part III, Part XI of of Regional Tax Chapter X, Sections 205and Offices of Hyderabad, 221. Sukkur and Quetta. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 19. Additional Director-I, I&I Commissioner Sections 174, 175, 176, 177 I. All persons or classes Inland Revenue, Lahore (other than power to select a of persons falling case for audit), 178, 179, 180, within the jurisdiction 181, 182, Part III, Part XI of of the Large Chapter X, Sections 205 and Taxpayer’s Unit, 221. Lahore and Regional Tax Office Lahore. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 20. Additional Director-II, Commissioner Sections 174, 175, 176, 177 I. All persons or classes I&I Inland Revenue, (other than power to initiate of persons falling Lahore audit), 178, 179, 180, 181, 182, within the jurisdiction Part III, Part XI of Chapter X, of Regional Tax Sections 205 and 221. Office-II Lahore, Regional Tax Office Sialkot and Regional Tax Office Gujranwala. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 21. Additional Director, Commissioner Sections 174, 175, 176, 177 I. All persons or classes I&I Inland Revenue, (other than power to select a of persons falling Central, Faisalabad case for audit), 178, 179, 180, within the 181, 182, Part III, Part XI of jurisdiction of

Chapter X, Sections 205 and Regional Tax Offices 221. Faisalabad and Sargodha. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 22. Additional Director, Commissioner Sections 174, 175, 176, 177 I. All persons or classes I&I Inland Revenue, (other than power to select a of persons falling Central, Multan case for audit), 178, 179, 180, within the jurisdiction 181, 182, Part III, Part XI of of Regional Tax Chapter X, Sections 205and Offices Multan and 221. Bahawalpur. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 23. I. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 Assigned functions in Director-I, I&I Inland (other than power to select a respect of the persons and Revenue, Islamabad case for audit), 178, 179, 180, classes of persons as II. Deputy/Assistant 181, 182, Part III, Part XI of specified at S.No. 11 Director-II, I&I Inland Chapter X, Sections 205and above. Revenue, Islamabad 221. 24. I. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 Assigned functions in Director-III, I&I Inland (other than power to select a respect of the persons and Revenue, Islamabad case for audit), 178, 179, 180, classes of persons as II. Deputy/Assistant 181, 182, Part III, Part XI of specified at S.No. 12 Director-IV, I&I Chapter X, Sections 205and above. Inland Revenue, 221. Islamabad 25. I. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 Assigned functions in Director-I, I&I Inland (other than power to select a respect of the persons and Revenue, Peshawar case for audit), 178, 179, 180, classes of persons as II. Deputy/Assistant 181, 182, Part III, Part XI of specified at S.No.13 and Director-II, I&I Chapter X, Sections 205and 14 above. Inland Revenue, 221. Peshawar 26. I. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 Assigned functions in Director-I, I&I Inland (other than power to select a respect of the persons and Revenue, Karachi case for audit), 178, 179, 180, classes of persons as II. Deputy/Assistant 181, 182, Part III, Part XI of specified at S.No. 15 Director-II, I&I Inland Chapter X, Sections 205and above. Revenue, Karachi 221.

27. I. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 Assigned functions in Director-III, I&I (other than power to select a respect of the persons and Inland Revenue, case for audit), 178, 179, 180, classes of persons as Karachi 181, 182, Part III, Part XI of specified at S.No. 16 II. Deputy/Assistant Chapter X, Sections 205and above. Director-IV, I&I 221. Inland Revenue, Karachi 28. I. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 Assigned functions in Director-V, I&I Inland (other than power to select a respect of the persons and Revenue, Karachi case for audit), 178, 179, 180, classes of persons as II. Deputy/Assistant 181, 182, Part III, Part XI of specified at S.No. 17 Director-VI, I&I Chapter X, Sections 205and above. Inland Revenue, 221. Karachi 29. I. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 I. Assigned functions in Director-I, I&I (other than power to select a respect of the persons Inland Revenue, case for audit), 178, 179, 180, and classes of persons Hyderabad 181, 182, Part III, Part XI of falling within the II. Deputy/Assistant Chapter X, Sections 205and Regional Tax Office Director-II, I&I 221. Hyderabad. Inland Revenue, II. All persons or classes Hyderabad of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 30. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 I. Assigned functions in Director, I&I Inland (other than power to select a respect of the persons Revenue, Field case for audit), 178, 179, 180, and classes of persons Intelligence Unit, 181, 182, Part III, Part XI of falling within the Sukker Chapter X, Sections 205 and Regional Tax Office 221. Sukkur. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 31. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 I. Assigned functions in Director-IV, I&I (other than power to select a respect of the persons Inland Revenue, case for audit), 178, 179, 180, and classes of persons Quetta 181, 182, Part III, Part XI of falling within the Chapter X, Sections 205 and Regional Tax Office 221. Quetta. II. All persons or classes of person not otherwise specified, if the person resides within the

jurisdiction of the offices mentioned at (I) above. 32. I. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 Assigned functions in Director-I, I&I Inland (other than power to select a respect of the persons and Revenue, Lahore case for audit), 178, 179, 180, classes of persons as II. Deputy/Assistant 181, 182, Part III, Part XI of specified at S.No. 19 Director-II, I&I Inland Chapter X, Sections 205and above. Revenue, Lahore 221. 33. I. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 I. Assigned functions in Director-III, I&I (other than power to select a respect of the persons Inland Revenue, case for audit), 178, 179, 180, and classes of persons Lahore 181, 182, Part III, Part XI of falling within the Chapter X, Sections 205 and Regional Tax Office, 221. RTO-II, Lahore. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 34. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 I. Assigned functions in Director-IV, I&I Inland (other than power to select a respect of the persons Revenue, Field case for audit), 178, 179, 180, and classes of persons Intelligence Unit, 181, 182, Part III, Part XI of falling within the Gujranwala Chapter X, Sections 205and Regional Tax Offices 221. Sialkot and Gujranwala. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. 35. I. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 Assigned functions in Director-I, I&I Inland (other than power to select a respect of the persons and Revenue, Faisalabad case for audit), 178, 179, 180, classes of persons as II. Deputy/Assistant 181, 182, Part III, Part XI of specified at S.No. 21 Director-II, I&I Inland Chapter X, Sections 205 and above. Revenue, Faisalabad 221. 36. Deputy/Assistant Commissioner Sections 174, 175, 176, 177 Assigned functions in Director, I&I Inland (other than power to select a respect of the persons and Revenue, Multan case for audit), 178, 179, 180, classes of persons as 181, 182, Part III, Part XI of specified at S.No. 22 Chapter X, Sections 205and above. 221. 37. Inland Revenue Officer-I Commissioner Sections 174, 175, 176, 177 Assigned functions in and II (I&I), (other than power to select a respect of the persons and / Audit Officer-I and II, case for audit), 178, 179, 180, classes of persons as

(I&I), Inland Revenue, 181, 182, Part III, Part XI of specified at S.No. 11 Islamabad Chapter X, Sections 205 and above. 221. 38. Inland Revenue Officer- Commissioner Sections 174, 175, 176, 177 Assigned functions in III and IV (I&I), (other than power to select a respect of the persons and / Audit Officer-III and case for audit), 178, 179, 180, classes of persons as IV, (I&I), Inland 181, 182, Part III, Part XI of specified at S.No. 12 Revenue, Islamabad Chapter X, Sections 205and above. 221. 39. Inland Revenue Officer-I Commissioner Sections 174, 175, 176, 177 Assigned functions in and II (I&I)/Audit (other than power to select a respect of the persons and Officer-I, (I&I), Inland case for audit), 178, 179, 180, classes of persons as Revenue, Peshawar 181, 182, Part III, Part XI of specified at S.No. 13 and Chapter X, Sections 205and 14 above. 221. 40. Inland Revenue Officer-I Commissioner Sections 174, 175, 176, 177 Assigned functions in and II (I&I) / Audit (other than power to select a respect of the persons and Officer-I and II(I&I), case for audit), 178, 179, 180, classes of persons as Inland Revenue, Karachi 181, 182, Part III, Part XI of specified at S.No. 15 Chapter X, Sections 205and above. 221. 41. Inland Revenue Officer- Commissioner Sections 174, 175, 176, 177 Assigned functions in III and IV (I&I) / Audit (other than power to select a respect of the persons and Officer-III and IV (I&I), case for audit), 178, 179, 180, classes of persons as Inland Revenue, Karachi 181, 182, Part III, Part XI of specified at S.No. 16 Chapter X, Sections 205 and above. 221. 42. Inland Revenue Officer- Commissioner Sections 174, 175, 176, 177 Assigned functions in V and VI (I&I) / Audit (other than power to select a respect of the persons and Officer-V and VI (I&I), case for audit), 178, 179, 180, classes of persons as Inland Revenue, Karachi 181, 182, Part III, Part XI of specified at S.No. 17 Chapter X, Sections 205and above. 221. 43. Inland Revenue Officer-I Commissioner Sections 174, 175, 176, 177 Assigned functions in and II (I&I) / Audit (other than power to select a respect of the persons and Officer-I and II (I&I), case for audit), 178, 179, 180, classes of persons as Inland Revenue, 181, 182, Part III, Part XI of specified at S.No. 29 Hyderabad Chapter X, Sections 205and above. 221. 44. Inland Revenue Officer-I Commissioner Sections 174, 175, 176, 177 Assigned functions in and II, (I&I) / Audit (other than power to select a respect of the persons and Officer-I and II (I&I), case for audit), 178, 179, 180, classes of persons as Inland Revenue, Sukker 181, 182, Part III, Part XI of specified at S.No. 30 Chapter X, Sections 205and above. 221. 45. Inland Revenue Officer-I Commissioner Sections 174, 175, 176, 177 Assigned functions in and II, (I&I) / Audit (other than power to select a respect of the persons and Officer-I and II (I&I), case for audit), 178, 179, 180, classes of persons as Inland Revenue, Quetta 181, 182, Part III, Part XI of specified at S.No. 31 Chapter X, Sections 205 and above. 221. 46. Inland Revenue Officer-I Commissioner Sections 174, 175, 176, 177 Assigned functions in and II (I&I) / Audit (other than power to select a respect of the persons and Officer-I and II (I&I), case for audit), 178, 179, 180, classes of persons as Inland Revenue , Lahore 181, 182, Part III, Part XI of specified at S.No. 32

Chapter X, Sections 205and above. 221. 47. Inland Revenue Officer- Commissioner Sections 174, 175, 176, 177 Assigned functions in III and IV/ Audit Officer- (other than power to select a respect of the persons and III and IV, (I&I), Inland case for audit), 178, 179, 180, classes of persons as Revenue, Lahore 181, 182, Part III, Part XI of specified at S.No. 33 Chapter X, Sections 205 and above. 221. 48. Inland Revenue Officer-I Commissioner Sections 174, 175, 176, 177 Assigned functions in and II, (I&I) / Audit (other than power to select a respect of the persons and Officer-I and II (I&I), case for audit), 178, 179, 180, classes of persons as Inland Revenue, 181, 182, Part III, Part XI of specified at S.No. 34 Gujranwala Chapter X, Sections 205and above. 221. 49. Inland Revenue Officer-I Commissioner Sections 174, 175, 176, 177 Assigned functions in and II (I&I)/ Audit (other than power to select a respect of the persons and Officer-I and II (I&I), case for audit), 178, 179, 180, classes of persons as Inland Revenue, 181, 182, Part III, Part XI of specified at S.No. 21 Faisalabad Chapter X, Sections 205 and above. 221. 50. Inland Revenue Officer-I Commissioner Sections 174, 175, 176, 177 Assigned functions in and II (I&I)/ Audit (other than power to select a respect of the persons and Officer-I and II (I&I), case for audit), 178, 179, 180, classes of persons as Inland Revenue, Multan 181, 182, Part III, Part XI of specified at S.No. 22 Chapter X, Sections 205and above. 221. [F.No. 2(69)IT-SRO/2012] (Arshad Nawaz Chheena) Secretary (Income Tax Policy)