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[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II SECTION l, SUB-SECTION (ii)] New Delhi, the 31st day of December, 2014 INCOME TAX S.O._(E).· In exercise of the powers conferred by sub-section (14) of sect1on 144C of the Income-tax Act. 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax (Dispute Resolution Panel) Rules, 2009, namely:- 1. (1) These rules may be called the Income-tax (Dispute Resolution Panel) (First Amendment) Rules, 2014. (2) They shall come into force on 1"January, 2015. 2. In the Income-tax (Dispute Resolution Panel) Rules, 2009, in rule 3.- (i) for sub-rule (1). the following sub-rule shall be substituted. name/y:- "(1) The Board may, on the basis of work load and for efficient functioning, constitute panel in the places specified in column (2) of the Table below, hav1ng jurisdiction over the areas specified in column (3) thereof. Table
(ii) for sub-rule (2), the following sub-rule shall be substituted, name!y- "(2) The Board shall constitute panels at headquarters referred to in sub-rule (1) and assign three Commissioners of Income-tax to each panel as Members."; (iii) for sub-rule (3) and sub-rule (3A), the following sub-rules shall be subst1Med. namely:- "(3) The Principal Chief Commissioner of Income-tax (International Taxation) or Chief Commissioner of lncome-tax (lnternational Taxation) may after giving the eligible assessee an opportunity of being heard and after recording the reasons transfer a case from one panel to another panel under their jurisdiction. (3A) The Principal Chief Commissioner of Income-tax (International Taxation) may. after giving the eligible assessee an opportunity of being heard and after recording the reasons, transfer a case from the jurisdiction of- (a) the Principal Chief Commissioner of Income-tax (International Taxation) to the Jurisdiction of any Chief Commissioner of lncome-tax (lnternational Taxation); or (bi the Chief Commissioner of lncome-tax (lnternational Taxation) to the jurisdiction of the other Chief Commiss1oner of lncome-tax (lnternalional Taxation) or the Principal Chief Commissioner of Income-tax (International Taxation)." (vi) for sub-rule (5), the following sub-rute shall be substituted, namely- "(5) The Principal Chief Commissioner of Income-tax (International Taxation) or the Chief Commissioner of Income-tax (International Taxation) of the region where headquarters of the panel is located shall, for the purposes of sub-rule (4), constitute the secretariat for the panel." [Notification No.91/2014/ F.No. 500/25/2014-SO/FTnTR-2(1 )]
A S EENIVASA RAO
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