MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 31st December, 2014
S.O. 3324(E).—In exercise of the powers conferred by sub-section (14) of Section 144C of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax (Dispute Resolution Panel) Rules, 2009, namely:—
1. (1) These rules may be called the Income-tax (Dispute Resolution Panel) (First Amendment) Rules, 2014.
(2) They shall come into force on 1st January, 2015.
2. In the Income-tax (Dispute Resolution Panel) Rules, 2009, in rule 3,—
(i) for sub-rule (1), the following sub-rule shall be substituted, namely:—
“(1) The Board may, on the basis of workload and for efficient functioning, constitute panel in the places specified in column (2) of the Table below, having jurisdiction over the areas specified in column (3) thereof.
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