SECTION 118 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – CONTROL OF – CIT, CENTRALISED PROCESSING CELL (TDS) TO BE SUBORDINATE TO SPECIFIED DGIT (SYSTEMS)
NOTIFICATION NO. 15/2013 [F.No.187/5/2013-ITA.I]/460(E), DATED 26-2-2013
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 income-tax authority specified in column (3) of the Schedule below shall be subordinate to the income-tax authority specified in column (2) of the said Schedule.
Schedule
Sl. No. | Designation of Income-tax Authority | Designation of Income-tax Authority |
(1) | (2) | (3) |
1 | Director General of Income-tax (Systems) | Commissioner of Income-tax, Centralised Processing Cell (TDS) |
2. This notification shall come into force from the date of its publication in the Official Gazette.