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Central Board of Direct Taxes specify the various income-tax authorities u/s 138 - 731(E) - Income TaxExtract Central Board of Direct Taxes specify the various income-tax authorities u/s 138 NOTIFICATION NO. 731(E) DATED 28-7-2000 In exercise of the powers conferred by clause ( a ) of sub-section (1) of section 138 of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby specify the following income-tax authorities for the purpose of the said clause : ( a ) Chief Commissioner of Income-tax ; ( b ) Director-General of Income-tax ; ( c ) Commissioner of Income-tax ; ( d ) Director of Income-tax ; ( e ) Additional Commissioner of Income-tax ; ( f ) Additional Director of Income-tax ; ( g ) joint Commissioner of Income-tax ; and ( h ) joint Director of Income-tax. [Notification No. 11454/F. No. 225/170/2000/ITA-II]
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