CBDT amends Notification No. 60/2014 vide Notification No. 82/2022-Income Tax



(Department of Revenue)


New Delhi, the 8th July, 2022


Notification No. 82/2022-Income Tax


S.O. 3148(E).—In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the Notification of the Government of India, Ministry of Finance No. 60/2014, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 2817(E) dated the 3 rd November, 2014, namely:-


In the said Notification,


(i) in clauses (a) and (b), for the word “Table”, the word “Schedule” shall respectively be substituted.


(ii) for clause (c), the following clause shall be substituted, namely:-


“(c) the Commissioner of Income-tax as specified in column (4) of the Schedule below shall be subordinate to the Chief Commissioner of Income-tax specified in column (3) of the said Schedule.”


(iii) in the Schedule, in Serial Number 1, under column number (3), the following shall be inserted, namely:-


“Chief Commissioner of Income-tax (International Taxation), Delhi”.


2. This notification shall come into force from the date of publication in the Official Gazette.



[Notification No. 82/2022/F. No. 187/3/2020-ITA-I]




Note : The Principal Notification No. 60/2014 was published in the Gazette of India, Extraordinary Part–II, Section 3, Sub-section (ii) vide number S.O. 2817(E) dated the 3rd November, 2014, which has not been amended so far.




-11th July, 2022