Directing the Income-tax authorities for the purposes of the functions under section 144C of the said Act, be subordinate to the Income-tax authority as specified : Section 118 of the Income-tax Act, 1961

No: 14 Dated: Jan, 01 2015

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.