(1) The Government of Nepal may appoint such number of tax officers for the purposes of this Act as it deems necessary. The Government may prescribe by notification published in the Nepal Gazette.

(3) A tax officer may delegate some or all of his powers to a tax officer below him in writing. The work done by him in accordance with the authority thus delegated will be valid as if done by the tax officer.

(4) The documents filed by the taxpayer in accordance with Sections 4, 6, 9 and 11 of this Act shall be considered top secret. Except for government tax-related proceedings, other works shall not be published and such documents shall not be admissible in any court except for the purposes of foreign investment tax. It can be published and handed over to the tax officer.