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    <title>Control of Notified Subordinate Officer under Income-Tax Authorities - Seeks to amend Notification No. S.O. 359, dated the 30th March, 1988</title>
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    <description>The notification amends the subordination framework by making Joint and Additional Commissioners of Income-tax (Appeals) subordinate to Chief Commissioners within their jurisdiction and by specifying that Additional Directors, Additional Commissioners, Joint Directors and Joint Commissioners of Income-tax are subordinate to the Directors or Commissioners within whose jurisdiction they operate or to the authority under whom they are appointed and to any authority to whom their superior is subordinate; it further clarifies that nothing compels a particular assessment or interferes with the discretion of appellate commissioners.</description>
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    <pubDate>Wed, 14 Jun 2023 00:00:00 +0530</pubDate>
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      <title>Control of Notified Subordinate Officer under Income-Tax Authorities - Seeks to amend Notification No. S.O. 359, dated the 30th March, 1988</title>
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      <description>The notification amends the subordination framework by making Joint and Additional Commissioners of Income-tax (Appeals) subordinate to Chief Commissioners within their jurisdiction and by specifying that Additional Directors, Additional Commissioners, Joint Directors and Joint Commissioners of Income-tax are subordinate to the Directors or Commissioners within whose jurisdiction they operate or to the authority under whom they are appointed and to any authority to whom their superior is subordinate; it further clarifies that nothing compels a particular assessment or interferes with the discretion of appellate commissioners.</description>
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