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Taxation Central Ministry of Finance Income Tax Act, 1961

CBDT issues amendment to notification no. 60/2022 regarding hierarchy within the Income Tax department

22-Apr-2024 | S.O. 1760(E)

The Central Board of Direct Taxes (CBDT) has issued a Notification, amending notification no. 60/2022 along with corrigendum no. 78/2022, effective from 22nd April 2024.

Key amendments introduced by this notification include:

1. The notification establishes a clear hierarchy within the Income Tax department, indicating that the Principal Commissioners of Income are subordinate to the Principal Chief Commissioners of Income. Additionally, it specifies that Income-tax Authorities of Units are subordinate to Principal Commissioners of Income-tax.

2. The notification replaces references to the "said Schedule" with "First Schedule" in various clauses.

3. It designates specific positions within the Income Tax department, including the Principal Chief Commissioner of Income for Tamil Nadu and Puducherry (Chennai), along with their subordinate officers.

For detailed information, please refer to the attached document.

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