(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.