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 Additional Commissioner of Income-tax, (Central Range) Chandigarh shall be subordinate to Commissioner of Income-tax (Central) Gurgaon.
Reference: Section 118 of the income Tax Act, 1961
Control of income-tax authorities
The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.