Income-Tax Authorities --- Notified Subordinate Officer

Section 118 of the Income-Tax Act, 1961 - Income-Tax Authorities - Control of - Notified Subordinate Officer

Notification No. 84/2013, [F.No.187/16/2013/ITA.I]/SO 3250(E), dated October 25, 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 authorities 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

S. No.	Designation of Income-tax Authority	Designation of Income-tax authority
(1)	(2)	(3)
1.	Chief Commissioner (Large Taxpayer Unit) Kolkata	1. Commissioner of Income-tax (Large Taxpayer Unit) Kolkata 2.  Commissioner of Income-tax (Appeals)  Large Taxpayer Unit, Kolkata.

2. This notification shall come into force from the date of its publication in the Official Gazette.

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Source: Income Tax Department- India.