50 : Notification: 50 Date of Issue : 12/3/2003
Notification No.
50
Notification Date
12/03/2003
Upload Date
12/03/2003
SECTION 118 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - CONTROL OF - NOTIFIED SUBORDINATE OFFICERS
NOTIFICATION NO. SO 279(E), DATED 12-3-2003 [SUPERSEDED BY NOTIFICATION NO. 60/2014 [F.NO.187/29/2014 (ITA.I)]/SO 2817(E), DATED 3-11-2014]
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 :—
(a) the Transfer Pricing Officer referred to in the Explanation to section 92CA of the said Act, as specified in column (4), of the Table below shall be subordinate to the Director of Income-tax specified in column (3) of the Table;
(b) the Director of Income-tax, as specified in column (3), shall be subordinate to the Director General of Income-tax specified in column (2) of the aforesaid Table.
TABLE
| S. No. | Chief Commissioner/Director General of Income-tax | Commissioner/ Director of Income-tax | Transfer Pricing Officer | |||
| (1) | (2) | (3) | (4) | |||
|
1 |
Director General of Income-tax (International Taxation), Delhi |
Director of Income-tax(Transfer Pricing), Delhi. |
(i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Delhi (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Delhi. (iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Delhi |
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|
2. |
Director General of Income-tax(International Taxation), Delhi |
Director of Income-tax (Transfer Pricing), Mumbai. |
(i) Joint Commissioner of Income-tax(Transfer Pricing Officer-I), Mumbai (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Mumbai (iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Mumbai (iv) Joint Commissioner of Income-tax (Transfer Pricing Officer-IV), Mumbai (v) Joint Commissioner of Income-tax (Transfer Pricing Officer-V), Mumbai |
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|
3. |
Director General of Income-tax(International Taxation), Delhi |
Director of Income-tax (Transfer Pricing), Bangalore. |
(i) Joint Commissioner of Income- tax (Transfer Pricing Officer-I), Bangalore. (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Bangalore. (iii) Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Hyderabad. |
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|
4. |
Director General of Income-tax(International Taxation), Delhi |
Director of Income-tax (Transfer Pricing), Kolkata |
(i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Kolkata (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Kolkata. |
|||
|
5. |
Director General of Income-tax(International Taxation), Delhi |
Director of Income-tax (Transfer Pricing), Chennai |
(i) Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Chennai (ii) Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Chennai. |
Notification : No. SO 279(E), dated12-3-2003, as amended by Notification No.626(E), dated 18-5-2004 and notificatioin No. 260/2005 [F.No. 187/11/2005-IT(A-I)], dated 15-12-2005.