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of <h1>CBDT Amends Income-Tax Act: Key Changes to Hierarchy of Tax Officials under Section 118</h1> The Central Board of Direct Taxes issued Notification No. 69/2015, amending Notification No. S.O. 359, dated March 30, 1988, under section 118 of the Income-tax Act, 1961. The amendment specifies that Principal Directors General, Principal Chief Commissioners, Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI), and Chief Commissioner of Income-tax (Exemptions) are subordinate to the Central Board of Direct Taxes. Additionally, Directors General or Chief Commissioners are now subordinate to the Principal Director Generals or Principal Chief Commissioners within their jurisdiction.
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