SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – JURISDICTION OF – AMENDMENT IN NOTIFICATION NO. SO 2816(E), DATED 3-11-2014
INCOME-TAX
NOTIFICATION NO. 67/2014,
Dated: November 13, 2014
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment to the notification of the Government of India, Ministry of Finance of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O.2816(E), dated the 3rd November, 2014, with effect from the 15th November, 2014, namely :-
After the Schedule to the said notification, following Note shall be inserted, namely :-
F.No.187/29/2014 (ITA.I)
(Deepshikha Sharma)
Director of the Government of India
“Note: The Central Board of Direct Taxes empowers the Principal Chief Commissioner of Income-tax (International Taxation) or Chief Commissioners of Income-tax (International Taxation) or Commissioners of Income-tax (International Taxation and Transfer Pricing) or Commissioners of Income-tax (Transfer Pricing), to distribute the work amongst the Transfer Pricing Officers working under them, while exercising their powers and performing their functions”.
