U/S 118 of IT, Act, 1961- Notified Income-tax authorities for the purpose of Dispute Resolution Panels

Last updated: 05 April 2010

Notice Date : 31 March 2010

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 :-