Section 118 of the Income-tax Act, 1961 - Amendment in Notification No. S.O. 359, dated 30-3-1988.

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.... BOARD OF DIRECT TAXES (Income-tax) NOTIFICATION No. 56/2014 New Delhi, dated the 03^rd  November, 2014 S.O. 2813 (E) - In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments to the Notification of the Government of India, Ministry of Finance (Department of Revenue....

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....rectors General or Chief Commissioners shall be subordinate to Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions"; (iii)   for clause (b), the following clause shall be substituted, namely:-     "(b) Principal Directors or Directors or Principal Commissioners or Commissioners or Commissioners (App....