Jurisdictional reallocation: amendments redefine commissioner jurisdictions and take effect on Gazette publication. The Central Board of Direct Taxes, exercising powers under the Income-tax Act, substitutes schedule entries to reassign jurisdictional allocations by naming two Chief Commissioner designations and enumerating the subordinate Commissioners of Income Tax whose jurisdictions are placed under each Chief Commissioner; the notification takes effect from its publication in the Official Gazette.
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Jurisdictional reallocation: amendments redefine commissioner jurisdictions and take effect on Gazette publication.
The Central Board of Direct Taxes, exercising powers under the Income-tax Act, substitutes schedule entries to reassign jurisdictional allocations by naming two Chief Commissioner designations and enumerating the subordinate Commissioners of Income Tax whose jurisdictions are placed under each Chief Commissioner; the notification takes effect from its publication in the Official Gazette.
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