CBDT Notification No. 133/2026, dated 30 September 2026 and listed in the Income Tax Department's news section on 12 October 2026, amends the specified clause in notification S.O. 359 of 30 March 1988.
Under the substituted clause, Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are subordinate to the Principal Chief Commissioners or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions.
The notification states that it takes effect from the date of publication in the Official Gazette. The amendment concerns the administrative hierarchy described in the notification.