§ 3 — Appointment of Comptroller and other officers

3.—(1) For the due administration of this Act, the Minister may appoint a Comptroller of Income Tax, and such Deputy Comptrollers, Assistant Comptrollers and other officers and persons as may be necessary.[Act 5 of 2025 wef 09/03/2025]

(2) The Minister may appoint a Senior Investigation Officer, Income Tax, and may authorise such officer to exercise all or such of the powers of the Comptroller under this Act as may be specified but without prejudice to the exercise by the Comptroller of such powers.[Act 5 of 2025 wef 09/03/2025]

(3) An appointment under subsection (1) or (2), and any authorisation under subsection (2), must be published in the Gazette.[Act 5 of 2025 wef 09/03/2025]

—(1) For the due administration of this Act, the Minister may appoint a Comptroller of Income Tax, and such Deputy Comptrollers, Assistant Comptrollers and other officers and persons as may be necessary.[Act 5 of 2025 wef 09/03/2025]

(2) The Minister may appoint a Senior Investigation Officer, Income Tax, and may authorise such officer to exercise all or such of the powers of the Comptroller under this Act as may be specified but without prejudice to the exercise by the Comptroller of such powers.[Act 5 of 2025 wef 09/03/2025]

(3) An appointment under subsection (1) or (2), and any authorisation under subsection (2), must be published in the Gazette.[Act 5 of 2025 wef 09/03/2025]