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    <title>Control of income-tax authorities u/s 118 of IT ACT 1961 - subordinate positions to PCIT and CCIT defined.</title>
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    <description>The notification establishes administrative subordination: specified Chief Commissioners of Income-tax are subordinate to designated Principal Chief Commissioners, and specified Commissioners of Income-tax (Appeals) Units are subordinate to those Chief Commissioners or, as listed in a second schedule, to Principal Chief Commissioners; schedules list the precise headquarters-based mappings. It expressly preserves the discretion of Commissioners of Income-tax (Appeals) in exercising appellate functions. The notification is effective from publication in the official Gazette and notes subsequent textual amendments to the schedules.</description>
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      <description>The notification establishes administrative subordination: specified Chief Commissioners of Income-tax are subordinate to designated Principal Chief Commissioners, and specified Commissioners of Income-tax (Appeals) Units are subordinate to those Chief Commissioners or, as listed in a second schedule, to Principal Chief Commissioners; schedules list the precise headquarters-based mappings. It expressly preserves the discretion of Commissioners of Income-tax (Appeals) in exercising appellate functions. The notification is effective from publication in the official Gazette and notes subsequent textual amendments to the schedules.</description>
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