Amendment in Notification No. 106/2022 dated 2nd September, 2022 - Control of income-tax authorities u/s 118 of IT ACT 1961 - subordinate positions to PCIT and CCIT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uary, 2024 (INCOME TAX) S.O. 539(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 to make the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes number S.O.4156 (E) dated 2nd September, 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... scretion of the Commissioner of Income-tax (Appeals) in exercise of his appellate functions. ; (iv) after clause (c) as so inserted, for the heading SCHEDULE , the heading FIRST SCHEDULE shall be substituted; (v) in the First Schedule, serial numbers 100, 101, 107, 108, 109, 128, 134, 135, 136, 137, 138, 139, 143, 152, 153, 154, 247, 259 and 260 and the entries relating thereto in columns .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner of Income-tax (Appeals) Unit-1, Dibrugarh (Dibrugarh) 5 Commissioner of Income-tax (Appeals) Unit-1, Shillong (Shillong) 6 Principal Chief Commissioner of Income-tax, Kerala (Kochi) Commissioner of Income-tax (Appeals) Unit-1, Kochi (Kochi) 7 Commis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 14 Commissioner of Income-tax (Appeals) Unit-1, Sambalpur (Sambalpur) 15 Principal Chief Commissioner of Income-tax, Nagpur (Nagpur) Commissioner of Income-tax (Appeals) Unit-1, Nagpur (Nagpur) 16 Commissioner of Income-tax (Appeals) Unit-2, Nagpur (Nagpur). .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X