U/S 118 of IT, Act, 1961- Notified Income-tax authorities for the purpose of Dispute Resolution Panels
Notification No. 21/2010 [F.NO. 2/JS(FT&TR-II)/2010]
Dated 31-3-2010
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 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) |
|
Director General of Income-tax (International Taxation) |
Commissioners of Income-tax or Directors of Income-tax being members of the following Dispute Resolution Panels, namely :-
|
2. This notification shall come into force on the date of its publication in the Official Gazette.
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