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    <description>The amendment substitutes clause (a) to specify that Principal Directors General, Principal Chief Commissioners, Directors General and Chief Commissioners, including designated investigation and exemption posts, shall be subordinate to the Central Board of Direct Taxes, and omits clause (aa), thereby consolidating senior officers under the Board&#039;s supervisory control and streamlining the reporting framework.</description>
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      <description>The amendment substitutes clause (a) to specify that Principal Directors General, Principal Chief Commissioners, Directors General and Chief Commissioners, including designated investigation and exemption posts, shall be subordinate to the Central Board of Direct Taxes, and omits clause (aa), thereby consolidating senior officers under the Board&#039;s supervisory control and streamlining the reporting framework.</description>
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