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    <title>Seeks to amend Notification No. 7816 [S.O. 359(E)] dated 30th March, 1988</title>
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    <description>Clause (ba) is substituted to provide that Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are subordinate to the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. The revised administrative hierarchy takes effect from 30 September 2026.</description>
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      <description>Clause (ba) is substituted to provide that Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are subordinate to the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. The revised administrative hierarchy takes effect from 30 September 2026.</description>
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