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 26-02-2013
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.
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