Section 118 of The Income-Tax Act, 1961 – Income-Tax Authorities – Control of – Notified Subordinate Officer – Amendment in Notification No. SO 359, Dated 30-3-1988
NOTIFICATION NO. 68/2014,
Dated: November 13, 2014
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 further amendments to the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O.359, dated the 30th March, 1988 published in the Gazette of India, (Extraordinary), Part-II, Section 3, Sub-section (ii), with effect from the 15th November, 2014, namely :-
In the said notification,-
(i) for clause (a), the following clause shall be substituted, namely:-
“(a) Principal Directors General, Principal Chief Commissioners, Directors General and Chief Commissioners, [including Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemptions)] shall be subordinate to the Central Board of Direct Taxes”;
(ii) clause (aa) shall be omitted.
Director of the Government of India
Note:- The Principal notification No. S.O.359, dated the 30th March, 1988 was published in Part II, Section 3, Sub-section (ii) of the Gazette of India (Extraordinary), dated the 30th March, 1988 and amended vide S.O.229(E), dated the 21st March, 1996 and S.O.2813(E), dated the 3rd November, 2014.