SECTION 118 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – CONTROL OF – NOTIFIED SUBORDINATE OFFICER
NOTIFICATION NO. 24/2013 [F.No. 187/18/2012 (ITA.I)]/SO 854(E), DATED 28-3-2013
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 that the Commissioner of Income-tax (Central), Bhopal shall be subordinate to the Director General of Income-tax (Investigation), Bhopal.
2. This notification shall come into force with effect from 1st April, 2013.