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The Central Board of Direct Taxes amends Notification No. 60/2014 to update the jurisdiction and subordination of income-tax authorities. The Commissioner of Income-tax specified in column four of the Schedule is subordinate to the Chief Commissioner of Income-tax specified in column three. The Chief Commissioner of Income-tax (International Taxation), Delhi is inserted under column number three at Serial Number 1 of the Schedule. This notification comes into force on the date of publication in the Official Gazette.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 8th July, 2022 (INCOME-TAX)
S.O. 3148(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 amendments in the Notification of the Government of India, Ministry of Finance No. 60/2014, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 2817(E) dated the 3rd November, 2014, namely:-
In the said Notification,-
[Notification No. 82/2022/F. No. 187/3/2020-ITA-I] SOURABH JAIN, Under Secy.
Note : The Principal Notification No. 60/2014 was published in the Gazette of India, Extraordinary Part–II, Section 3, Sub-section (ii) vide number S.O. 2817(E) dated the 3rd November, 2014, which has not been amended so far.
