Transfer pricing hierarchy revised: commissioners now explicitly subordinated to specified chief commissioners under tax notification. Amendment under section 118 revises the supervisory hierarchy by replacing 'Table' with 'Schedule' and substituting clause (c) to provide that the Commissioner of Income-tax in column (4) of the Schedule shall be subordinate to the Chief Commissioner of Income-tax in column (3); the Schedule is amended to insert Chief Commissioner of Income-tax (International Taxation), Delhi in Serial Number 1, column (3).