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 Union Budget 2026: Will Real Estate Get Affordable Housing, Rental Policy & Home Loan Tax Relief?

Section 118 of the Income-tax Act, 1961 - Income-tax authorities - Control of - Notified subordinate officer - Supersession of notification no. 1/2015
November, 04th 2015
2                               THE GAZETTE OF INDIA : EXTRAORDINARY                                 [PART II--SEC. 3(ii)]

                                              MINISTRY OF FINANCE
                                               (Department of Revenue)
                                      (CENTRAL BOARD OF DIRECT TAXES)
                                                   NOTIFICATION
                                          New Delhi, the 30th October, 2015
                                                    INCOME-TAX
         S.O. 2965(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. 14(E), dated the
1stJanuary, 2015 (No. 1/2015, dated the 1st January, 2015),the Central Board of Direct Taxes hereby directs that the
Income-tax 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:--
TABLE Income-tax Authority Income-tax Authorities (1) (2) Principal Chief Commissioner of Income-tax(International Commissioners of Income-tax being Members of Dispute Taxation) Resolution Panel-1, Delhi and Dispute Resolution Panel - 2, Delhi Chief Commissioner of Income-tax(International Commissioners of Income-tax being Members of Dispute Taxation)(West Zone), Mumbai Resolution Panel -1, Mumbai,Dispute Resolution Panel -2, Mumbai and Dispute Resolution Panel -3, Mumbai Chief Commissioner of Income-tax(International Commissioners of Income-tax being Members of Dispute Taxation)(South Zone), Bengaluru Resolution Panel-1, Bengaluru and Dispute Resolution Panel -2, Bengaluru [Notification No. 87/ 2015/ F.No. 500/25/2014-SO/FTnTR-2(1)] RAJAT BANSAL, Jt. Secy. (FT&TR-II) Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
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