CBDT further amends Notification of Income Tax jurisdiction
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 5/2020
New Delhi, the 28th January, 2020
(Income-Tax)
S.O. 388(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), Central Board of Direct Taxes hereby makes the following amendments in the notification of Income-tax, published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) vide number S.O. 2752(E), dated the 22nd October, 2014, namely :—
In the SCHEDULE, against Serial No. 72, for the entries relating to column (4), the following entries shall be substituted:-
| 72. | (i) Chief Commissioner of Income-tax, Shillong (ii) Principal Commissioner/ Commissioner of Incometax, Guwahati (iii) Principal Commissioner/ Commissioner of Incometax, Jorhat (iv) Commissioner of Income-tax (TDS) Guwahati |
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 187/02/2020-(ITA. I)]
GULZAR AHMAD WANI, Under Secy
- No arrest under GST- Major decision of 57th Meeting of GST Council held on 8th October 2026
- Later SC ruling cannot render an act done in compliance of a court order a statutory default
- Interest payment on mobilisation advance to NHAI not liable to TDS u/s 194A
- Typographical error in turnover accepted during assessment not a mistake apparent from record
- Plea that assessee was not aware of order cannot be brushed aside in absence of proof of service



