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<h1>CBDT Amends Notification No. 106/2022: Changes to Income-Tax Authority Control u/s 118 Effective January 2024.</h1> The Central Board of Direct Taxes has amended Notification No. 106/2022, dated September 2, 2022, concerning the control of income-tax authorities under Section 118 of the Income-tax Act, 1961. Key changes include substituting references to 'Schedule' with 'First Schedule' and introducing a 'Second Schedule' that specifies the subordination of various Commissioner of Income-tax (Appeals) Units to Principal Chief Commissioners. Specific serial numbers and entries in the First Schedule have been omitted. The amendments are effective from January 22, 2024.