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.
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Designation of Income-tax Authority
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Designation of Income-tax Authority
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(1)
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(2)
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(3)
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1
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Director General of Income-tax (Systems)
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Commissioner of Income-tax, Centralised Processing Cell (TDS)
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2. This notification shall come into force from the date of its publication in the Official Gazette.
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