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of <h1>Income Tax Board can establish hierarchical control over tax authorities through official notifications under Section 118</h1> Section 118 of the Income Tax Act, 1961 empowers the Board to establish hierarchical control over income-tax authorities through official notifications. The Board can designate specific income-tax authorities as subordinate to other specified authorities as deemed necessary. This provision was substantially amended in 1988, replacing the previous detailed structure that explicitly defined subordination relationships between various positions including Inspecting Assistant Commissioners, Income-tax Officers, and Inspectors of Income-tax under Commissioners and Directors of Inspection.
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