Clause 123 - Subordinate offices of the Board - Direct Taxes Code Bill, 2009

Subordinate offices of the Board 123. (1) The Board may, with the approval of the Central Government, establish by notification in the Official Gazette, subordinate offices at such places as is considered necessary for the purposes of this Code. (2) The subordinate offices established under sub-section (1) shall be organizational units consisting of income-tax authorities and executive and ministerial staff, employed in the execution of this Code.