(1) The Tax Officer shall, after completing his/her functions at the headquarters of his/her zone, carry out his/her mission in various places in the zone as per his/her programme of the whole year and issue tax assessment and payment order.
(2) A taxpayer, who resides in an area where the Tax Officer is not available, may furnish the statement as referred to in the Act or these Rules with the local Zonal Office or the Revenue Office. Such Office may have one or more than one employee dealing with tax matters and such employee shall carry out any other acts relating to tax except assessment and recovery of tax. Such employee shall be under the Zonal Tax Officer.
(3) It shall be the duty of the Tax Inspector to collect data of the taxpayers who seem to be required to pay tax, to hold public inquiries as per the order of the Tax Officer and to carry out such other functions relating to tax as may be assigned and asked by the Tax Officer. He/She shall hold an identity card, to which his/her photograph is affixed,
bearing signature of the Tax Director or Zonal tax Officer.
(4) The Tax Director may, from time to time by a notified order, prescribe the format of the register of the foreign investment tax to be   maintained in the Tax Office. All kinds of departmental directives mentioned in that order have to be carried out, and the report on recovery of tax has to be made in proper time as specified in that order.
Such a report has to bear signature of the Inspector of the section as well.