Date: 2015-01-01Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Board of Direct Taxes hereby directs that the Income-tax authorities specified in column (2) of the Table below shall, for the purposes of the functions under section 144C of the said Act, be subordinate to the Income-tax authority specified in column (1) of the said Table.
This notification, issued by the Central Board of Direct Taxes (CBDT) under the Ministry of Finance, Department of Revenue, concerns the subordination of Income-tax authorities for the purposes of functions under Section 144C of the Income-tax Act, 1961.
Specifically, the notification, S.O. 14E, supersedes a previous notification (S.O. 718E, dated March 31, 2010), except for actions already taken or omitted. It establishes a table outlining the hierarchical structure.
The table details that Commissioners of Income-tax who are Members of Dispute Resolution Panels (DRP) are subordinate to specific Principal Chief Commissioners or Chief Commissioners of Income-tax. For example, Commissioners of Income-tax being Members of DRP 1 & 2, Delhi are subordinate to the Principal Chief Commissioner of Income-tax International Taxation, Delhi. Similar subordinations are defined for the West Zone, Mumbai, and South Zone, Bengaluru, under their respective Chief Commissioners of Income-tax International Taxation.
This notification, numbered 1/2015 (F.No. 500252014-FTTR-II), took effect on January 1, 2015. The issuing authority is Rajat Bansal, Jt. Secy. FTTR-II.
Key Entities Referenced
Central Board of Direct Taxes: A government body under the Department of Revenue, Ministry of Finance, responsible for direct tax administration in India.
Income-tax Act, 1961: The primary legislation governing income tax in India.
Ministry of Finance: A ministry in the Government of India responsible for the country's finances.
Department of Revenue: A department within the Ministry of Finance, Government of India.
Dispute Resolution Panel 1, Delhi: An authority to resolve income tax disputes.
Dispute Resolution Panel 2, Delhi: An authority to resolve income tax disputes.
Dispute Resolution Panel 1, Mumbai: An authority to resolve income tax disputes.
Dispute Resolution Panel 2, Mumbai: An authority to resolve income tax disputes.
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आयकर (cid:15)ािधकारी आयकर (cid:15)ािधकारी
(1) (2)
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[अिधसूचना सं. 1/2015/फा.सं. 500/25/2014-का.आ./एफटी एंड टीआर-2(1)]
रजत बंसल, संयुBत सिचव (एफटी एंड टीआर-II)
17 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st January, 2015
INCOME-TAX
S.O. 14(E).—In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) and in
supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue,
published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 718(E), dated the
31st March, 2010 (No. 21/2010, dated the 31st March, 2010), except as respects things done or omitted to be done
before such supersession, the Central Board of Direct Taxes hereby directs that the Income-tax authorities specified in
column (2) of the Table below shall, for the purposes of the functions under section 144C of the said Act, be subordinate
to the Income-tax authority specified in column (1) of the said Table, namely:-
TABLE
Income-tax Authority Income-tax Authorities
(1) (2)
Principal Chief Commissioner of Income- Commissioners of Income-tax being Members of Dispute
tax(International Taxation) Resolution Panel-1, Delhi and Dispute Resolution Panel -2,
Delhi
Chief Commissioner of Income-tax(International Commissioners of Income-tax being Members of Dispute
Taxation)(West Zone), Mumbai Resolution Panel -1, Mumbai and Dispute Resolution Panel -
2, Mumbai
Chief Commissioner of Income-tax(International Commissioners of Income-tax being Members of Dispute
Taxation)(South Zone), Bengaluru Resolution Panel, Bengaluru
2. This notification shall come into force on 1st January, 2015.
[Notification No. 1/ 2015/ F.No. 500/25/2014-SO/FTnTR-2(1)]
RAJAT BANSAL, Jt. Secy. (FT&TR-II)
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.