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of <h1>CBDT Amends Notification u/s 118 of Income Tax Act, 1961: Key Changes in Terminology and Hierarchy.</h1> The Central Board of Direct Taxes has issued Notification No. 82/2022 to amend Notification No. 60/2014, under section 118 of the Income-tax Act, 1961. The amendments involve replacing the term 'Table' with 'Schedule' in clauses (a) and (b). Clause (c) is revised to state that the Commissioner of Income-tax, as specified in the Schedule, will be subordinate to the Chief Commissioner of Income-tax. Additionally, the Schedule now includes the 'Chief Commissioner of Income-tax (International Taxation), Delhi' under Serial Number 1. The amendments take effect upon publication in the Official Gazette.
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