Delegation under section 118 adds Joint Commissioner (Transfer Pricing Officer III) Mumbai to authorised officers in notification. The Central Board of Direct Taxes, under Section 118 of the Income tax Act, amends notification S.O.279(E) by inserting 'Joint Commissioner of Income tax (Transfer Pricing Officer III), Mumbai' at serial no.2, column (4) of the Table, and the amendment takes effect from its publication in the Official Gazette.