CBDT specifies Income Tax authorities to perform, concurrently, powers and functions of the AO, to facilitate Centralised E-assessment proceedings
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 72/2019
New Delhi, the 23rd September, 2019
(Income-tax)
S.O. 3435(E).—In pursuance of the powers conferred by sub-sections (1), (2) and (5) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Income-tax Authority specified in column (2) of Schedule below, having its headquarters at the place mentioned in column (3) of the said Schedule, shall exercise and perform, concurrently, the powers and functions of the Assessing Officer, to facilitate the conduct of E-assessment proceedings in a centralised manner in respect of returns furnished under Section 139 or in response to notice under sub-section (1) of Section 142 during any financial year commencing on or after 1st day of April, 2018 as per the S.O. No.3264/19 and S.O. No.3265 /19 dated the 12th September, 2019 published in the part II, section 3, sub-section (ii).
SCHEDULE
| Sl. No | Income-tax Authority | Headquarter |
| (1) | (2) | (3) |
| 1 | Principal Chief Commissioner of Income-tax, National e – Assessment Centre i.e. NeAC | New Delhi |
| 2 | Commissioner of Income-tax (NeAC), Delhi | New Delhi |
| 3 | Additional / Joint Commissioner of Income-tax (NeAC), Delhi – 1 | New Delhi |
| 4 | Additional / Joint Commissioner of Income-tax (NeAC), Delhi -2 | New Delhi |
| 5 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 1 | New Delhi |
| 6 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 2 | New Delhi |
| 7 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 3 | New Delhi |
| 8 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 4 | New Delhi |
| 9 | Income-tax Officer (NeAC), Delhi – 1 | New Delhi |
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No.187/7/2019-ITA-I]
PRAJNA PARAMITA, Director
Tax Audit due date extension:
demand of extension of Tax Audit and ITR filing due date for AY 2019-20 by CAs. When two strong men stand face to face. Why we throw our pride so easily? Are CAs work under pressure and afraid of loosing clients? #TaxAuditExtension https://t.co/fbRrCrppe8
— ABCAUS (@abcaus) September 24, 2019
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