GOVERNMENT OF INDIA
Ministry OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
Notification
Dated- 1st day of January, 2015
INCOME-TAX
S.O._(E).- In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part-II Section 3, Sub-section (ii). vide number S.O. 718(E), dated the 31st March, 2010 (No. 21/2010, dated the 31st March, 2010), except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the lncome ax authorities specified in column (2) of the Table below shall, for the purposes of the functions under section 144C of the said Act, be subordinate to the Income-tax authority specified in column (1) of the said Table, namely:-
| Income Tax Authority | Income Tax Authorities |
| Principal Chief Commissioner of lncome tax (International Taxation) | Commissioners of Income-tax being Members of Dispute Resolution Panel-1, Delhi and Dispute Resolution Panel-2, Delhi |
| Chief Commissioner of Income-tax (International Taxation)(West Zone), Mumbai | Commissioners of Income-tax being Members of Dispute Resolution Panel-1, Mumbai and Dispute Resolution Panel-2, Mumbai |
| Chief Commissioner of Income-tax (International Taxation)(South Zone), Bengaluru | Commissioners of Income-tax being Members of Dispute Resolution Panel-Bengaluru |
2. This notification shall come into force on 1″ January, 2015.
[Notification No. 1/2015 F.No. 500/25/2014-SO/FTnTR-2(1)]
Rajat Bansal
Joint Secretary (FT&TR-II)
