CBDT amends its earlier Notification regarding the Income Tax Authority Hierarchy and Schedules.

The CBDT videNotification No. 20/2024 dated February 06, 2024 has issued amendments in its earlier Notification No. 106/2022 dated September 02, 2022, under Section 118 of the Income Tax Act, 1961 (“the IT Act”) regarding the changes include substituting terms and defining the hierarchy of income-tax authorities, particularly regarding the Commissioner of Income-tax (Appeals) units. Certain serial numbers and entries in the First Schedule are omitted, and a new Second Schedule is added. These amendments are effective from January 22, 2024, namely:-

(a) Chief Commissioners of Income-tax as specified in Column (3) of the Schedule below First Schedule shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in Column (2) of the said Schedule;

(b) Commissioners of Income-tax (Appeals) Unit as specified in Column (4) of the said Schedule (4) of the First Schedule shall be subordinate to the Chief Commissioners of Income-tax as specified in Column (3) of the said Schedule:

“(c) Commissioner of Income-tax (Appeals) Unit as specified in column (3) of the Second Schedule shall be subordinate to the Principal Chief Commissioner of Income-tax specified in column (2) of the said Schedule:

Provided that no order shall be issued so as to interfere with the discretion of the Commissioner of Income-tax (Appeals) in exercise of his appellate functions.”;

SCHEDULE

FIRST SCHEDULE

“SECOND SCHEDULE

The Notification can be accessed at: https://www.a2ztaxcorp.com/wp-content/uploads/2024/02/CBDT-Notification-No.-20-2024.pdf

Source from:  https://www.a2ztaxcorp.com/cbdt-amends-its-earlier-notification-regarding-the-income-tax-authority-hierarchy-and-schedules/