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Order specifying the Collegium - Explanation to section 158AB of the Income-tax Act, 1961 - Income Tax - F. No. 370133/13/2022-TPLExtract F. No. 370133/13/2022-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) New Delhi, dated 28 th September, 2022 ORDER Sub: Order specifying the Collegium - Explanation to section 158AB of the Income-tax Act, 1961 reg. In exercise of powers conferred under the Explanation to section 158AB of the Income-tax Act, 1961 (the Act), the Central Board of Direct Taxes (read as 'Board') hereby specifies that for the purpose of deciding deferment of appeals before the Appellate Tribunal or the jurisdictional High Court by the Assessing Officer under section 158AB of the Act , a Collegium shall be constituted as under:- (i) SI. No. Appeal s in Juri s diction Collegium to be Constituted By 1. Int e rnational tax and Tran s fer Pri cing Pr. C hi ef Commi ss ioner of In come -tax (In t ernational ta x a nd Transfer Pric in g) 2. Exemption Ch a r ge Pr. Chief Commi ss ioner of In come -ta x (Exempt i ons) 3. Central Charge s Chief Comm i ssio ner o f In come -t ax (Centr a l ) or DGIT(Inv) - [ Juri sd i ct i o n a l ] 4. A ll othe r cases Pr. Chief Commiss i one r of In come - t ax (CCA) - [Jurisd ic tiona l ] (ii) The Collegium shall comprise of three members who are officers of the rank of Principal Commissioner of Income-tax (PCIT) or Commissioner of Income-tax (CIT); (iii) The members shall be:- a. the PCIT or CIT having jurisdiction over the case in which deferment of appeal is to be decided under section 158 AB (1) ; and b. two other officers of the rank of PCIT or CIT nominated by respective Pr.CCIT/CCIT/DGIT mentioned in the table in (i) above; (iv) The Collegium may co-opt one officer of the rank of PCIT or CIT if it so decides; (v) The senior most member of the Collegium shall act as the Chairperson of the Collegium. 2. This order comes into effect from the date of its issue. 3. Hindi version shall follow. (P. Amrutha varshini) DCIT (OSD) (TPL-IV)
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