Change in jurisdiction of Income-tax authorities under Section 116 of the Income-tax Act, 1961 during the Financial Y car r998~99-lnstructions regarding. - Income Tax - 1950/1998

INSTRUCTION NO. 1950/1998 Dated: July 14, 1998 Subject:- Change in jurisdiction of Income-tax authorities under Section 116 of the Income-tax Act, 1961 during the Financial Y car r998~99-lnstructions regarding. The Central Action Plan for the Financial Year 1998-99 accords top priority to the area of Computerization. In order to ensure the completion of various key result areas identified in this regard, it is essential that there is no movement of files, on account of change in jurisdiction amongst Deputy Commissioner of Income-Tax (Asst). Assistant Commissioner of Income Tax and Income Tax Officers on the basis of returned income. 2. Accordingly the Board hereby directs that there will be no change in jurisdiction under section 116 of the Income-tax Act, 1961 with effect from 01-07-98 till 31-3-99 in order to facilitate the process of computerization. 3. Exceptional cases of sensitive nature or those requiring centralization or decentralization on priority basis or where Court's directions are to be complied with, orders for change in jurisdiction may be passed after the prior approval of the Board. F.No.225/137/97-ITA.II MALATHI R. SRIDHARAN Under Secretary to the Government of India.