Notification under section 118 of the Income-tax Act, 1961
S.O. 2692(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 (hereinafter referred to as the said Schedule) shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in Column (2) of the said Schedule;
(b) Principal Commissioners of Income-tax 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;
(c) Income-tax Authorities of Units as specified in Column (5) of the said Schedule shall be subordinate to the Principal Commissioners of Income-tax as specified in Column (4) of the said Schedule; and
(d) Principal Commissioners of Income-tax as specified in Column (4) at Sr. No. 15 of the said Schedule shall be subordinate to the Principal Chief Commissioner of Income-tax (National Faceless Assessment Centre), Delhi.
- This Notification shall be deemed to have come into force from the 6th day of June, 2022.
Explanatory Memorandum
This notification is in pursuance of Ad.VI Order No. 114 of 2022 dated 6th June, 2022 for reversion/deployment and re-designation of existing posts of Income-tax Authorities. Therefore, this notification is given effect from the said date. It is certified that no person is being adversely affected by giving retrospective effect to this notification
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