Section 118 of the Income-tax Act, 1961 - Control of income-tax authorities - Notified subordinate officers - 84/2013 - Income Tax

Recinded vide Not. 63/2017 - Dated 19-7-2017 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 84/2013 (INCOME TAX) New Delhi, the 25th October, 2013 S.O.3250(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 the Income-tax authorities specified in column (3) of the Schedule below shall be subordinate to the Income-tax authority specified in column (2) of the said Schedule. SCHEDULE S. No. Designation of Income-tax authority Designation of Income-tax authority (1) (2) (3) 1. Chief Commissioner (Large Taxpayer Unit) Kolkata 1. Commissioner of Income-tax (Large Taxpayer Unit) Kolkata 2. Commissioner of Income-tax (Appeals) Large Taxpayer Unit, Kolkata. 2. This notification shall come into force from the date of its publication in the Official Gazette. [F. No. 187/16/2013/ITA.I] SURABHI SHARMA, Under Secy.