[TO BE PUBLISHED IN THE GAZETIE OF INDIA, EXTRAORDINARY,  PART II,

SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA

MlNISTRY OF FINANCE

DEPARTMERT OF REVENUE

(CENTRAL BOARO OF DIRECT TAXES)

Notification

New Delhi, the  1"day of January, 2015 INCOME-TAX

S.O._(E).- In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part-II Section 3, Sub-section (ii). vide number S.O. 718(E), dated the 31st March, 2010 (No. 21/2010, dated the 31st March, 2010), except as respects things done or omitted to be done before such  supersession, the Central Board of Direct Taxes hereby directs that the lncome ax authorities specified in column (2) of  the Table below shall, for the purposes of the functions under section 144C of the said Act, be subordinate to the Income-tax authority specified in column (1) of the said Table, namely:-

Income Tax Authority	Income Tax Authorities
Principal Chief  Commissioner   of lncome  tax (International Taxation)	Commissioners           of         Income-tax being   Members of Dispute Resolution Panel-1, Delhi and Dispute Resolution Panel-2, Delhi
Chief   Commissioner of Income-tax (International Taxation)(West  Zone), Mumbai	Commissioners           of         Income-tax being   Members of Dispute Resolution Panel-1, Mumbai and Dispute Resolution Panel-2, Mumbai
Chief   Commissioner of Income-tax (International Taxation)(South Zone), Bengaluru	Commissioners           of         Income-tax being   Members of Dispute Resolution Panel-Bengaluru

 

2. This notification shall come into force on 1" January, 2015.

[Notification No. 1/2015 F.No. 500/25/2014-SO/FTnTR-2(1)]

Rajat Bansal

Joint Secretary (FT&TR-II)