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:-
|
SI. |
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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