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<h1>New CBDT Notification Clarifies Hierarchy Among Income-Tax Authorities; Joint Commissioners Now Subordinate to Chief Commissioners.</h1> Notification No. 41/2023, issued by the Central Board of Direct Taxes under the Ministry of Finance, amends Notification No. S.O. 359 from March 30, 1988. The amendments clarify the hierarchy and subordination of various income-tax authorities. Joint Commissioners and Additional Commissioners of Income-tax (Appeals) are now subordinate to the Chief Commissioners within their jurisdiction. Additional Directors, Additional Commissioners, Joint Directors, and Joint Commissioners are subordinate to the Directors or Commissioners of Income-tax or other designated authorities. The notification emphasizes that these changes do not affect the discretion of income-tax authorities in assessments or case dispositions. It is effective upon publication in the Official Gazette.