Income-tax section 118 – Control and subordinate authorities [Notification]

NOTIFIED SUBORDINATE OFFICER – SUPERSESSION OF NOTIFICATION NO. 1/2015 [F.NO.500/25/2014-SO/FT&TR-2(1)]/SO 14(E), DATED 1-1-2015

NOTIFICATION NO. 87/2015 [F.NO.500/25/2014-SO/FT&TR-2(1)]/SO 2965(E), DATED 30-10-2015

In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii), vide number S.O. 14(E), dated the 1st January, 2015 (No. 1/2015, dated the 1st January, 2015), the Central Board of Direct Taxes hereby directs that the Income-tax authorities specified in column (2) of the Table below shall, for the purposes of the functions under section 144C of the said Act, be subordinate to the Income-tax authority specified in column (1) of the said Table, namely:—

TABLE

Income-tax Authority

Income-tax Authorities

(1)

(2)

Principal Chief Commissioner of Income-tax (International Taxation) Commissioners of Income-tax being Members of Dispute Resolution Panel-1, Delhi and Dispute Resolution Panel-2, Delhi
Chief Commissioner of Income-tax (international Taxation)(West Zone), Mumbai Commissioners of Income-tax being Members of Dispute Resolution Panel-1, Mumbai, Dispute Resolution Panel-2, Mumbai and Dispute Resolution Panel-3, Mumbai
Chief Commissioner of Income-tax(International Taxation)(South Zone), Bengaluru Commissioners of Income-tax being Members of Dispute Resolution Panel-1, Bengaluru and Dispute Resolution Panel-2, Bengaluru

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