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<h1>CBDT Defines Hierarchy: Principal Directors, Chief Commissioners Subordinate to Board, Clarifies Reporting Lines u/s 118.</h1> The notification issued by the Central Board of Direct Taxes under section 118 of the Income-tax Act, 1961, outlines the hierarchical structure of subordination among various income-tax authorities. It specifies that Principal Directors General, Principal Chief Commissioners, and others are subordinate to the Central Board. Directors General or Chief Commissioners report to Principal Directors General or Principal Chief Commissioners within their jurisdiction. Further, various subordinate roles such as Additional Directors, Joint Commissioners, and Inspectors follow a defined chain of command. The notification clarifies that it does not mandate specific assessments or interfere with the discretion of appellate authorities. This notification became effective on April 1, 1988.