Jurisdiction of PCIT / CIT extended in respect of specified cases/persons

Jurisdiction of PCIT / CIT extended in respect of specified cases/persons in the addition to their existing jurisdiction. 

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 71/2019

New Delhi, the 20th September, 2019

(Income-tax)

S.O. 3426(E).—In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), Government of India, Central Board of Direct Taxes, hereby makes the following amendments in the notification No. 50 of 2014 S.O. 2752(E) dated the 22nd October, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 22nd October 2014, namely :—

In the said notification,—

(i) after clause (d), the following clause shall be inserted, namely:—

“(da) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule – III annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-III, shall exercise the powers and perform the functions in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such jurisdiction specified in the corresponding entries in column (4) of the said Schedule –III in the addition to their existing jurisdiction.”;

(ii) after SCHEDULE–II, the following SCHEDULE shall be inserted, namely:-

“SCHEDULE-III

SI.
No.

Designation of Income-tax Authorities

Headquarters

Jurisdiction

(1)

(2)

(3)

(4)

1

Principal Commissioner of Income- tax/ Commissioner of Income-tax, TIRUPATI

TIRUPATI

Principal Commissioner  of  Income-tax/ Commissioner of Income-tax, KURNOOL

2

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 2, VISKHAPTANAM

VISHAKHAPATANAM

Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAJAMUNDRY

3

Principal Commissioner of Income- tax/ Commissioner of Income-tax -10, DELHI

DELHI

Principal  Commissioner  of  Income-tax/ Commissioner of Income-tax -11, DELHI

4

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 12, DELHI

DELHI

Principal  Commissioner  of  Income-tax/ Commissioner of Income-tax – 13

5

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 15, DELHI

DELHI

Principal  Commissioner  of  Income-tax/ Commissioner of Income-tax -14, DELHI

6

Principal Commissioner of Income- tax/ Commissioner of Income-tax -20, DELHI

DELHI

Principal  Commissioner  of  Income-tax/ Commissioner of Income-tax -19, DELHI

7

Principal Commissioner of Income- tax/ Commissioner of Income-tax -23, DELHI

DELHI

Principal  Commissioner  of  Income-tax/ Commissioner of Income-tax – 22, DELHI

8

Principal Commissioner of Income- tax/ Commissioner of Income-tax -3 RAJKOT

RAJKOT

Principal  Commissioner  of  Income-tax/ Commissioner of Income-tax -2, RAJKOT

9

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 3, VADODARA

VADODARA

Principal Commissioner of Income-tax/ Commissioner of Income-tax 4, VADODARA

10

Principal Commissioner of Income- tax/ Commissioner of Income-tax, HUBBALLI

HUBBALLI

Principal  Commissioner  of  Income-tax/ Commissioner of Income-tax, BELGAUM

11

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 6, BENGALURU

BENGALURU

Principal Commissioner of Income-tax/ Commissioner of Income-tax DAVANAGERE

12

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 23, MUMBAI

MUMBAI

Principal Commissioner of Income-tax/ Commissioner of Income-tax -18, MUMBAI

13

Principal Commissioner of Income- tax/ Commissioner of Income-tax -22, MUMBAI

MUMBAI

Principal Commissioner of Income-tax/ Commissioner of Income-tax -21, MUMBAI

14

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 26, MUMBAI

MUMBAI

Principal Commissioner of Income-tax/ Commissioner of Income-tax – 29, MUMBAI

15

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 34, MUMBAI

MUMBAI

Principal Commissioner of Income-tax/ Commissioner of Income-tax – 35, MUMBAI

16

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 1, AURANGABAD

AURANGABAD

Principal Commissioner of Income-tax/ Commissioner of Income-tax – 2, AURANGABAD

 

17

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 1, KOLHAPUR

KOLHAPUR

Principal Commissioner of Income-tax/ Commissioner of Income-tax -2, KOLHAPUR

18

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 3, CHENNAI

CHENNAI

Principal Commissioner of Income-tax/ Commissioner of Income-tax – 10, CHENNAI

19

Principal Commissioner of Income- tax/ Commissioner of Income-tax – TRICHY

TRICHY

Principal Commissioner of Income-tax/ Commissioner of Income-tax – 2, TRICHY

20

Principal Commissioner of Income- tax/ Commissioner of Income-tax -1, MADURAI

MADURAI

Principal Commissioner of Income-tax/ Commissioner of Income-tax – 2, MADURAI

21

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 2, COIMBATORE

COIMBATORE

Principal Commissioner of Income-tax/ Commissioner of Income-tax -3, COIMBATORE

22

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 18 KOLKATA

KOLKATA

Principal Commissioner of Income-tax/ Commissioner of Income-tax – 19, KOLKATA

23

Principal Commissioner of Income- tax/ Commissioner of Income-tax – 21, KOLKATA

KOLKATA

Principal Commissioner of Income-tax/ Commissioner of Income-tax -20, KOLKATA

24

Principal Commissioner of Income- tax/ Commissioner of Income-tax, BURDWAN

DURGAPUR

Principal Commissioner of Income-tax/ Commissioner of Income-tax, DURGAPUR

25

Principal Commissioner of Income- tax/ Commissioner of Income-tax – SILIGURI

JALPAIGURI

Principal Commissioner of Income-tax/ Commissioner of Income-tax, JALPAIGURI”

2. The notification shall come into force from the date of publication in the Official Gazette.

[F. No. 187/8/2019-ITA-I]

PRAJNA PARAMITA, Director

Note :  The principal notification was published in the Gazette of India, Extraordinary, Part-II. Section 3, Sub-section (ii) vide S.O. 2752(E) dated the 22nd October, 2014.

 

 

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