Control of income-tax authorities - U/s 118 of the Income-tax Act, 1961 - the Transfer Pricing Officer - hierarchy - Seeks to amend Notification No. 60/2017 dated 3rd November, 2014 - 82/2022 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 82/2022 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,- (i) in clauses (a) and (b), for the word Table , the word Schedule shall respectively be substituted. (ii) for clause (c), the following clause shall be substituted, namely:- (c) the Commissioner of Income-tax as specified in column (4) of the Schedule below shall be subordinate to the Chief Commissioner of Income-tax specified in column (3) of the said Schedule. (iii) in the Schedule, in Serial Number 1, under column number (3), the following shall be inserted, namely:- Chief Commissioner of Income-tax (International Taxation), Delhi . 2. This notification shall come into force from the date of publication in the Official Gazette. [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.