Clause 115 - Establishment of institutions - Direct Taxes Code Bill, 2009

PART - F TAX ADMINISTRATION AND PROCEDURE CHAPTER - X TAX ADMINISTRATION AND PROCEDURE A. - Tax administration Establishment of institutions 115. The Central Government shall, for the purposes of this Code, establish the following:- (a) Central Board of Direct Taxes; (b) Income Tax Department; (c) Authority for Advance Ruling; and (d) Income Tax Appellate Tribunal.