Notification under section 118 of Income tax Act
S.O. 4156(E).—In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43
of 1961), the Central Board of Direct Taxes hereby directs that –
(a) Chief Commissioners of Income-tax as specified in Column (3) of the Schedule below shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in Column (2) of the said Schedule;
(b) Commissioners of Income-tax (Appeals) Unit as specified in Column (4) of the said Schedule shall be subordinate to the Chief Commissioners of Income-tax as specified in Column (3) of the said Schedule:
This Notification shall come into force from the date of its publication in the official Gazette.
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