Notification No. 1/ 2015 [F.No. 500/25/2014-SO/FTnTR-2(1)] / SO 14(E) : Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified subordinate officer - Supersession of Notification No. 21/2010/SO 718(E), dated 31-3-2010

SECTION 118 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - CONTROL OF - NOTIFIED SUBORDINATE OFFICER - SUPERSESSION OF NOTIFICATION NO. 21/2010/SO 718(E), DATED 31-3-2010

NOTIFICATION NO. SO 14(E) [ NO.1/2015 (F.NO.500/25/2014-SO/FT&TR-2(1)] , DATED 1-1-2015

[SUPERSEDED BY NOTIFICATION NO.87/2015 (F.NO.500/25/2014-SO/FT&TR-2(1)), DATED 30-10-2015]

In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 718(E), dated the 31st March, 2010 (No. 21/2010, dated the 31st March, 2010), except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Income-tax authorities specified in column (2) of the Table below shall, for the purposes of the functions under section 144C of the said Act, be subordinate to the Income-tax authority specified in column (1) of the said Table, namely:—

Table

2. This notification shall come into force on 1st January, 2015.

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