CBDT vide Notification No. 60/2022 dated 10.06.2022 in S.O. 2692(E) notified subordinate income-tax authorities in accordance with the provisions of section 118 of the Income-tax Act, 1961 (‘Act’) subsequent to the introduction of the faceless assessment regime.
Section 118 of the Act provides for control over the income-tax authorities. The section describes in detail as to which income-tax authority is subordinate to whom. Section 118 empowers the Board to issue necessary notifications directing that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in the notification.
The Board directs that the specified-
(a) Chief Commissioners of Income-tax shall be subordinate to the Principal Chief Commissioners of Income-tax;
(b) Principal Commissioners of Income-tax shall be subordinate to the Chief Commissioners of Income-tax;
(c) Income-tax Authorities of specified Units shall be subordinate to the Principal Commissioners of Income-tax; and
(d) Principal Commissioners of Income-tax of Technical Unit-1 & 2 shall be subordinate to the Principal Chief Commissioner of Income-tax (National Faceless Assessment Centre), Delhi.
Read the full text of CBDT Notification No. 60/2022 dated 10.06.2022 on Section 118 of the Income-tax Act, 1961
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 10th June, 2022
(INCOME TAX)
S.O. 2692(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 directs that –
(a) Chief Commissioners of Income-tax as specified in Column (3) of the Schedule below (hereinafter referred to as the said Schedule) shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in Column (2) of the said Schedule;
(b) Principal Commissioners of Income-tax as specified in Column (4) of the said Schedule shall be subordinate to the Chief Commissioners of Income-tax as specified in Column (3) of the said Schedule;
(c) Income-tax Authorities of Units as specified in Column (5) of the said Schedule shall be subordinate to the Principal Commissioners of Income-tax as specified in Column (4) of the said Schedule; and
(d) Principal Commissioners of Income-tax as specified in Column (4) at Sr. No. 15 of the said Schedule shall be subordinate to the Principal Chief Commissioner of Income-tax (National Faceless Assessment Centre), Delhi.
SCHEDULE
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