CBDT further amends jurisdiction of Income tax Authorities
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th September, 2020
(Income-tax)
S.O.3303(E).—In exercise of the powers conferred under section 118 and sub-section (1) and (2) of section 120 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, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide no. S.O. 2753 (E) dated the 22nd October, 2014, namely;-
(i) entry number 11, 20, 21 and 35 stands deleted.
(ii) against serial number 10, in column (4),-
(a) the number and words “(iii) Principal Commissioner/Commissioner of Income-tax, Chennai -4” is inserted.
(b) the number and words“ (iv) Principal Commissioner/Commissioner of Income-tax, Chennai -8” is inserted.
(iii) against serial number 18, in column (4),-
(a) the number and words “(ii) Principal Commissioner/Commissioner of Income-tax, Delhi -12” is inserted.
(iv) against serial number 19, namely, –
(a) the number and words “ (ii) Principal Commissioner/Commissioner of Income-tax, Delhi -20” is inserted.
(v) against serial number 32, namely, –
(a) the number and words “(ii) Principal Commissioner/Commissioner of Income-tax, Mumbai -27” is inserted.
(b) the number and words “(iii) Principal Commissioner/Commissioner of Income-tax, Mumbai -20” is inserted.
[F. No. 187/4/2020 ITA -I]
GULZAR AHMAD WANI, Under Secy.
Note: The principal notification number 51/2014 was published in the Gazette of India, Extraordinary Part–II, Section 3, Sub-section (ii) vide number S.O. 2753(E) and last amended vide notification number S.O. 2754(E), dated 13th August, 2020.
Download Notification Click Here >>
- Taxes on sales comprising in turnover to be excluded for estimating net profit
- Capital contribution deposited in assessee’s bank not partnership firm – Addition 69A upheld
- Bail granted to a CA accused in a GST evasion of more than 40 crores
- Every provision invoked casts a different onus, quoting wrong section prejudice the assessee
- Liability under MV Act can’t be decided on the grounds of sympathy alone – Supreme Court
