138L. Appointment of Directorate General of Inspection.- (1) The Federal Government shall appoint a Directorate General of Inspection to exercise the powers and discharge the functions conferred on it under this Chapter.

(2) The Directorate General shall consist of a Director-General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, Extra-Assistant Directors and Inspectors, as the Director-General may deem necessary to be appointed from amongst the officers of Income Tax Group.

138M. Definitions.- In this Chapter, unless the context otherwise requires,-
(a) "Director-General" means a person appointed to be the Director-General of Inspection;
(b) "Director" means a person appointed to be a Director of Inspection;
(c) "Additional Director" means a person appointed to be an Additional Director of Inspection;
(d) "Deputy Director" means a person appointed to be a Deputy Director of Inspection and includes an Assistant Director of Inspection and an Extra Assistant Director of Inspection; and
(e) "Inspector" means a 'person appointed to be an Inspector of Inspection.

138N. Inspection authorities.- (1) There shall be the following classes of inspection authorities for the purposes of this Ordinance, namely:-
(a) Director-General of Inspection;
(b) Directors of Inspection;
(c) Additional Directors of Inspection;
(d) Deputy Directors of Inspection; and
(e) Inspectors of Inspection.

(2) The Directors of Inspection, Additional Directors of Inspection, Deputy Directors of Inspection and Inspectors of Inspection shall be subordinate to the Director-General of Inspection.

(3) Additional Directors of Inspection, Deputy Directors of Inspection and Inspectors of Inspection shall be subordinate to the Director of Inspection within whose jurisdiction they perform their functions.

(4) Deputy Directors of inspection and Inspectors of Inspection shall be subordinate to the Additional Director of Inspection within whose jurisdiction they perform their functions.

(5) Inspectors of Inspection shall be subordinate to the Deputy Director of Inspection within whose jurisdiction they perform theft functions.

1380. Jurisdiction of inspection authorities.- (1) Subject to the provisions of this Chapter,-
(a) the Directors of Inspection, Additional Directors of Inspection, Deputy Directors of Inspection and Inspectors of Inspection shall perform their functions in respect of such persons or classes of persons or such areas as may be assigned to them by the Director-General;

(b) the Additional Directors of Inspection, Deputy Directors of Inspection and Inspectors of Inspection shall perform their functions in respect of such persons or classes of persons or such" areas as may be assigned to them by the Director of Inspection:

(2) The Director-General or the Director may assign any function or functions in respect of any area, office or offices located within an area, case, class of cases, person or classes of persons, to any inspection authority working under his control.

138P. Functions and powers of Directorate-General.- (1) The functions of the Directorate-General of Inspection shall be-
(a) to carry out inspections of income tax cases and offices;

(b) to investigate or cause investigation to be carried out in respect of-
(i) cases involving leakage of revenue or evasion of taxes; and
(ii) officers and staff of the income tax offices allegedly involved in corruption and malpractice and recommend to competent authority appropriate disciplinary action;

(c) to carry out audit of cases or 'offices involving income tax revenues;
(d) to recommend the Central Board of Revenue in matters of tax policy, tax administration and tax operations;

(e) to furnish an annual report about the working of Income Tax Offices to the Central Board of Revenue by the thirty, first day of December, following the end of the financial year to which it relates; and

(f) any other work or function that may be assigned to it by the Federal Government.

(2) In discharge of its functions under sub-section (1), the Directorate-General shall have the powers specified in section 148.