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The Central Board of Direct Taxes amends notification number S.O. 359(E) to revise the subordination hierarchy of specified income tax authorities. Principal Directors General, Principal Chief Commissioners, Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI), and Chief Commissioner of Income-tax (Exemptions) remain subordinate to the Central Board of Direct Taxes. Additionally, Directors General or Chief Commissioners become subordinate to the Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions. The changes take effect from the date of publication in the Official Gazette on 17 August 2015.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION- 3, SUB-SECTION-(ii)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE Department of Revenue (CENTRAL BOARD OF DIRECT TAXES) (INCOME TAX) NOTIFICATION
New Delhi, the 17th August, 2015
S.O. 2238 ( 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 makes the following further amendments to the Notification of the Government of India, Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes), number S.O. 359(E), dated the 30th March, 1988 published in the Gazette of India (Extraordinary), Part II, Section 3, sub-section (ii) with effect from the date of its publication in the Official Gazette, namely :- In the said notification, -
“(a) Principal Directors General, Principal Chief Commissioners, Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemptions) shall be subordinate to the Central Board of Direct Taxes;”;
“(aa) Directors General or Chief Commissioners shall be subordinate to the Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions;”.
[Notification No. 69/2015, F. No. 187/30/2014 (ITA.I)]
DEEPSHIKHA SHARMA Director
Note. - The Principal notification No. S.O. 359(E), dated the 30th March, 1988 was published in Part II, Section 3, Sub-section (ii) of the Gazette of India (Extraordinary), dated the 30th March, 1988 and amended vide S.O. 229(E), dated the 21st March, 1996, S.O. 2813(E), dated the 3rd November, 2014 and S.O. 2913(E), dated 13th November, 2014.
To The Manager Government of India Press Ring Road, Mayapuri Industrial Area (Near Rajouri Garden), New Delhi.
