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of <h1>CBDT Notification Rescinds 2007 Directive on Income-Tax Authority Hierarchy for Chennai Large Taxpayer Units in 2017.</h1> The notification issued by the Central Board of Direct Taxes under Section 118 of the Income-tax Act, 1961, specifies the hierarchy of income-tax authorities. It states that the Commissioner of Income-tax (Large Taxpayer Unit) Chennai and the Commissioner of Income-tax (Appeals) Large Taxpayer Unit, Chennai, will be subordinate to the Chief Commissioner (Large Taxpayer Unit) Chennai. This directive was effective from its publication date in the Official Gazette. The notification, initially issued in 2007, was rescinded by a subsequent notification in 2017.
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