Income Tax

PMGKY Scheme 2016-Jurisdiction of CIT-CIT-CPC for declaration filed manually or electronically under EVC or under digital Signature

PMGKY Scheme 2016-Jurisdiction of CIT/CIT-CPC for declaration filed manually or electronically under EVC or under digital Signature.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 16th December, 2016

Notification No. 117/2016

S.O.4060(E).— In exercise of the powers conferred by section 199G of the Finance Act, 2016 (28 of 2016), the Central Government hereby—

(i) notifies the Principal Commissioner or the Commissioner, as the case may be, who exercises the jurisdiction under section 120 of the Income-tax Act, 1961 (43 of 1961), as the Principal Commissioner or the Commissioner for the purposes of declaration filed manually or electronically under electronic verification code under sub-section (1) of section 199C of the Finance Act, 2016 (28 of 2016); and

(ii) notifies the Principal Commissioner or the Commissioner, as the case may be, who exercises the jurisdiction under section 120 of the Income-tax Act, 1961(43 of 1961) or the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru, as the Principal Commissioner or Commissioner, for the purposes of declaration filed electronically with digital signature under sub-section (1) of section 199C of the Finance Act, 2016 (28 of 2016).

[F.No.142/33/2016-TPL
(Dr. T.S. Mapwal)
Under Secretary to the Government of India 

Related Update:
PM Garib Kalyan Yojna Rules 2016 Click Here >>
PM Garib Kalyan Deposit Scheme 2016 Notification Click Here >>

Share

Recent Posts

  • Income Tax

AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT

Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…

3 hours ago
  • Income Tax

Shareholders can’t be taxed for income from properties owned by the company – HC

Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…

5 hours ago
  • Income Tax

Jurisdictional error in reassessment approval can’t be shielded by the law of limitation

When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…

8 hours ago
  • Income Tax

ITAT ought to remanded whole matter of bogus purchases instead of profit determination

ITAT on presumption of bogus purchases ought to have remanded case to AO to reconsider the whole matter instead of…

9 hours ago
  • Income Tax

Where proceedings u/s 153C barred by limitation, AO can’t invoke section 148 & 148A

Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of…

1 day ago
  • bankruptcy

Corporate guarantees executed by corporate debtor constitute “financial debt” under IBC

Corporate guarantees executed by the corporate debtor constitute “financial debt” under IBC and banks to be recognized as financial creditors…

1 day ago