Income Tax

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.

Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT

Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…

2 days ago

Income Tax

Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT

Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…

6 days ago

Income Tax

Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT

Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…

7 days ago

Income Tax

Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII

CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…

7 days ago

Income Tax

Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment

Power of CIT(A) under section 251(1)(a) to remand case could be exercised only when the assessment is passed u/s 144…

1 week ago

ICAI

ICAI (Global Networking) Guidelines, 2025 kept in abeyance

ICAI (Global Networking) Guidelines, 2025 kept in abeyance In February 2026, ICAI had issued ICAI (Global Networking) Guidelines 2025 to…