Income Tax

CBDT makes massive restructuring in jurisdiction of Income tax Authorities

CBDT makes massive restructuring in jurisdiction of Income tax Authorities

After announcement of Indian Taxpayers Charter and Faceless Assessment from 13.08.2020, the CBDT has made massive changes /restructuring in the jurisdiction of Income tax Authorities

Restructuring in jurisdiction of Income tax Authorities

(1) CBDT Notification No. 62/2020

Changes have been made in the jurisdiction of PCCIT, CCIT by amending the Notification No. 51/2014 (S.O. 2753 (E) ) dated the 22nd October, 2014. In the revised notification Total of 56 Headquarters have been specified for exercising authority over 159 jurisdictional PCIT/CIT.

(2) CBDT Notification No. 63/2020

New Authority namely Principal Commissioner/ Commissioner of Income-tax, Srinagar have been designated with jurisdiction over all districts of the Union Territory of Jammu & Kashmir and of the Union Territory of Ladakh by amending the Notification No. 50/2014 (S.O. 2753 (E) ) dated the 22nd October, 2014.

Further Headquarter and jurisdiction of 128 PCIT/CIT has been specified

(2) CBDT Notification No. 64/2020

CBDT has designated 34 Income-tax Authorities of the National e-Assessment Centre (NeAC) and their headquarters who shall exercise the powers and functions of Assessing Officer concurrently, to facilitate the conduct of Faceless Assessment proceedings in respect of specified territorial areas 

(2) CBDT Notification No. 65/2020

CBDT has designated 4195 Income-tax Authorities of Regional e-Assessment Centres  (ReACs) , their headquarters who shall exercise the powers and functions of Assessing Officers concurrently, to facilitate the conduct of Faceless Assessment proceedings in respect of territorial area specified in Notification No. 50/2014

(3) CBDT Notification No. 66/2020

CBDT has authorised 35 Principal Commissioners of Income-tax (Regional e-Assessment Centre) (Verification Unit) to exercise the concurrent powers along with any other authority and to hold additional charge and act as Prescribed Authority, in respect of territorial areas specified 

Further, CBDT has authorised the PCIT (ReAC) (VU) to issue orders for the exercise of powers and performance of functions by the Additional Commissioners of Income-tax (ReAC) (VU) or Joint Commissioners of Income-tax (ReAC) (VU)

Also CBDT has authorised the Additional Commissioners of Income-tax (ReAC) (VU) or the Joint Commissioners of Income-tax (ReAC) (VU) to issue orders in writing for the exercise of powers and performance of functions by the Deputy Commissioners of Income-tax (ReAC) (VU)/ Assistant Commissioners of Income-tax (ReAC) (VU) / Income-tax Officers (ReAC) (VU), who are subordinate to them.

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