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.