The Central Board of Direct Taxes (CBDT) on September 30, 2026, under Section 238 of the Income-tax Act, 2025, has amended the notification dated March 30, 1988, relating to the administrative hierarchy of income-tax authorities. The amendment substitutes clause (ba) to provide that Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) shall be subordinate to the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax having jurisdiction over the area where they perform their functions.
The amendment shall come into force on September 30, 2026.
[Notification No. S.O. 5368(E)]
