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.