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<h1>New CBDT Notification: Dispute Resolution Panel Commissioners Subordinate to Chief Commissioners in Delhi, Mumbai, Bengaluru Zones</h1> The Central Board of Direct Taxes (CBDT) issued Notification No. 01/2015 on January 1, 2015, under section 118 of the Income-tax Act, 1961, which supersedes the previous notification No. 21/2010 dated March 31, 2010. This notification establishes that certain Income-tax authorities, specifically Commissioners of Income-tax who are members of Dispute Resolution Panels in Delhi, Mumbai, and Bengaluru, are subordinate to the Principal Chief Commissioner and Chief Commissioners of Income-tax (International Taxation) in their respective zones. This directive takes effect on January 15, 2015.