Section 118 of Income-tax Act, 1961 - Control of income-tax authorities

Section 118 of Income-tax Act, 1961 - Control of income-tax authorities - Notified subordinate Officers

notification no. 286/2007 [f. no. 187/17/2007-it(a-i)], dated 30-11-2007

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

(1)

(2)

(3)

Chief Commissioner (Large Taxpayer Unit) Chennai

1. Commissioner of Income-tax (Large Taxpayer Unit) Chennai.

2. Commissioner of Income-tax (Appeals) Large Taxpayer Unit, Chennai.

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