MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 8th July, 2022

(INCOME-TAX)

 

S.O. 3148(E).—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 makes the following amendments in the Notification of the Government of India, Ministry of Finance No. 60/2014, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 2817(E) dated the 3rd November, 2014, namely:-

In the said Notification,-

 

  1. in clauses (a) and (b), for the word “Table”, the word “Schedule” shall respectively be substituted.
  2. for clause (c), the following clause shall be substituted, namely:-

 

“(c) the Commissioner of Income-tax as specified in column (4) of the Schedule below shall be subordinate to the Chief Commissioner of Income-tax specified in column (3) of the said Schedule.”

 

  1. in the Schedule, in Serial Number 1, under column number (3), the following shall be inserted, namely:-  

 

“Chief Commissioner of Income-tax (International Taxation), Delhi”.  

 

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

 

[Notification No. 82/2022/F. No. 187/3/2020-ITA-I] SOURABH JAIN, Under Secy.

 

Note : The Principal Notification No. 60/2014 was published in the Gazette of India, Extraordinary  Part–II, Section 3, Sub-section (ii) vide number S.O. 2817(E) dated the 3rd November, 2014, which has not been amended so far.