MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 8th July, 2022
Notification No. 82/2022-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 3 rd 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.
[Notification No. 82/2022/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.
