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Order specifying the Collegium - Explanation to section 158AB of the Income-tax Act, 1961

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..... 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 jurisdic .....

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..... 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 I .....

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