Director-General of Training and Research

Definition

"Director-General of Training and Research" (DGTR) means a person appointed to be a Director-General of training and Research under the Income Tax Ordinance, 2001.

Who appoints the DGTR?

The DGTR is appointed by the FBR.

Basic function of the DGTR:

The DGTR provides training and research facility to the Income Tax Department. Further, he shall perform such functions as may be specified by the FBR.

Jurisdiction of the DGTR:

The jurisdiction of the DGTR is specified by the FBR.

Authorities subordinate to the DGTR:

The following authorities are subordinate to the DGTR:

            i)          Director of Training and Research

            ii)         Additional Director of Training and Research

            iii)         Deputy Director of Training and Research

            iv)        Assistant Director of Training and Research

v)                  Any other officer appointed to perform the functions of the DGTR

Appointment of a Firm of Chartered Accountants:

The FBR may appoint a firm of Chartered Accountants to conduct an audit of the income tax affairs of any person and the scope of such audit shall be determined by the FBR on case to case basis.

Any person employed by a firm for audit may exercise the powers to enter and search premises and may issue a notice to obtain information or evidence.

Appointment of Surveyor:

The FBR is authorized to appoint any private agency, firm or company to carry out survey. Such survey may relate to certain persons or areas as deemed fit by the FBR. The FBR shall authorize surveyor to conduct survey in writing. The scope of survey is determined by the FBR on case to case basis.

Valuer:

Valuer is not an income tax authority under the Income Tax Ordinance, 2001. However, he assists the Commissioner in the valuation of assets.

1)         Who appoints the Valuer?

            The Commissioner may appoint the Valuer as a result of an application made by   a person willing to be a Valuer.

2)         Basic function of the Valuer:

            The basic function of the Valuer is to assist the CIT in valuation of the capital         assets belonging to a taxpayer.

3)         Status of valuation made by Valuer:

            Valuation made by the Valuer is not binding on the Commissioner. The       Commissioner may disagree with the value determined by a Valuer.

4)         Qualification of Valuer:

            A person should be competent according to nature of assets normally valued by   him. Generally, a person who holds a recognized degree or equivalent            qualification in civil, mechanical, electrical engineering or architectural field etc. may be appointed as Valuer.

5)         Disqualification of a Valuer:

            The following persons are qualified for appointment as a Valuer:

i)          A person who has been dismissed or removed from government service.

ii)         An undischarged insolvent.

iii)         A person who has been found guilty of misconduct in his professional capacity.

iv)        Representative of taxpayer.

6)         Termination of Valuer:

            The Commissioner may terminate the Valuer at any time without assigning any     reason and without paying any compensation.

7)         Remuneration of Valuer:

            A Valuer is remunerated on the basis of the value of the assets valued by   him.     Remuneration list has been provided in the Rule-227 of the Income Tax      Ordinance, 2001.