Notification No. 21/2010, dated the 31st March, 2010 superseded, CBDT directs specified Income-tax authorities to be subordinate of Income-tax authorities mentioned under the Table. – 01/2015 – Dated 1-1-2015 – Income Tax
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART-II, SECTION 3, SUB-SECTION (II)]
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
Notification No. 01/2015
New Delhi, the 1st day of January, 2014
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 Income-tax 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:-
Table
2. This notification shall come into force on 15th January, 2015.
[F. No. 500/25/2014-SO/FTnTR-2(1)]
RAJAT BANSAL
Joint Secretary (FT&TR-II)
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