https://www.taxtmi.com/notifications?id=140311 Administrative subordination of income-tax authorities is revised under section 118 of the Income-tax Act, 1961. Joint and Additional Commissioners of Income-tax (Appeals) are placed under the Chief Commissioners within whose jurisdiction they perform their functions. Additional and Joint Directors or Commissioners are subordinate to jurisdictional supervisory authorities and the authority under whom they are appointed. The arrangements preserve assessment decision-making and appellate discretion. en-us Wed, 14 Jun 2023 00:00:00 +0530 Thu, 01 Oct 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140311 Administrative subordination of income-tax authorities is revised under section 118 of the Income-tax Act, 1961. Joint and Additional Commissioners of Income-tax (Appeals) are placed under the Chief Commissioners within whose jurisdiction they perform their functions. Additional and Joint Directors or Commissioners are subordinate to jurisdictional supervisory authorities and the authority under whom they are appointed. The arrangements preserve assessment decision-making and appellate discretion. Notifications Income Tax Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140311