The Central Board of Direct Taxes (CBDT) on June 14, 2023, issued the amendment to notification No. 359, dated March 30, 1988.
The following has been amended namely: -
• After clause (b), the following clause shall be inserted, namely: -
“(ba) Joint Commissioners of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) shall be subordinate to the Chief Commissioners of Income-tax within whose jurisdiction they perform their functions;”
• For the clause (c), the following clause shall be substituted, namely: -
“(c) Additional Directors or Additional Commissioners or Joint Directors or Joint Commissioners of Income-tax shall be subordinate to the Directors or Commissioners of Income-tax within whose jurisdiction they perform their functions or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the Director or the Commissioner of the Income-tax, as the case may be, or other income-tax authority is subordinate;”
[Notification No. S.O. 2625(E)]
