Notification No. 21/2010, dated the 31st March, 2010 superseded, CBDT directs specified Income-tax authorities to be subordinate of Income-tax authorities mentioned under the Table. - 01/2015 - Income Tax

Superseded vide Not. 87/2015 - Dated 30-10-2015 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (II)] Government of India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) Notification No. 01/2015 New Delhi, the 1 st day of January, 2015 INCOME-TAX S.O. 14(E).- In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 718(E), dated the 31 st March, 2010 (No. 21/2010, dated the 31 st March, 2010), except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Income-tax authorities specified in column (2) of the Table below shall, for the purposes of the functions under section 144C of the said Act , be subordinate to the Income-tax authority specified in column (1) of the said Table, namely:- Table Income-tax Authority Income-tax Authorities (1) (2) Principal Chief Commissioner of Income-tax (International Taxation) Commissioners of Income-tax being Members of Dispute Resolution Panel-1 ; Delhi and Dispute Resolution Panel -2, Delhi Chief Commissioner of Income-tax(International Taxation) (West Zone), Mumbai Commissioners of Income-tax being Members of Dispute Resolution Panel -1, Mumbai and Dispute Resolution Panel -2, Mumbai Chief Commissioner of Income- tax (International Taxation) (South Zone), Bengaluru Commissioners of Income-tax being Members of Dispute Resolution Panel, Bengaluru 2. This notification shall come into force on 15 th January, 2015. [F. No. 500/25/2014-SO/FTnTR-2(1)] RAJAT BANSAL Joint Secretary (FT TR-II)