Designation of Appellate Commissioners: specified officials authorised to hear transfer pricing and international tax appeals under appeal provisions. The Central Board of Direct Taxes designates specified Commissioners of Income tax (Appeals), identified by headquarters in the annexed Schedule, to exercise delegated appellate powers over appeals arising under the statutory appeal provisions, specifically covering cases where orders passed by Transfer Pricing or International Taxation officers include grounds relating to arm's length pricing and related penalties; the Schedule maps each appellate commissioner to originating income tax authorities and the classes of cases they will hear.