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    <title>Section 118 of the Income-tax Act, 1961 - Amendment in Notification No. S.O. 359, dated 30-3-1988.</title>
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    <description>The notification amends internal subordination and reporting lines: specified senior income tax officers are declared subordinate to the Central Board of Direct Taxes; Directors General or Chief Commissioners report to the Principal Director Generals or Principal Chief Commissioners within their territorial jurisdiction; Principal Directors, Directors, Principal Commissioners, Commissioners and Commissioners (Appeals) are subordinate to the corresponding Principal Directors General/Directors General or Principal Chief Commissioners/Chief Commissioners; and certain heads must report to the Principal Chief Commissioner of the territorial area for personnel and vigilance matters.</description>
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      <description>The notification amends internal subordination and reporting lines: specified senior income tax officers are declared subordinate to the Central Board of Direct Taxes; Directors General or Chief Commissioners report to the Principal Director Generals or Principal Chief Commissioners within their territorial jurisdiction; Principal Directors, Directors, Principal Commissioners, Commissioners and Commissioners (Appeals) are subordinate to the corresponding Principal Directors General/Directors General or Principal Chief Commissioners/Chief Commissioners; and certain heads must report to the Principal Chief Commissioner of the territorial area for personnel and vigilance matters.</description>
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