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U/s 120 of the Income Tax Act 1961 - Direction made by CBDT to income-tax authority to exercise the powers and perform functions and also jurisdiction as specified. - 53/2014 - Income TaxExtract [TO BE PUBLISHED IN PART-II, SECTION 3, SUB-SECTION (ii), OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES (Income-tax) NOTIFICATION No. 53/2014 New Delhi, dated the 22 nd October, 2014 S.O. 2755 - In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-Tax Act, 1961 (43 of 1961) and in supersession of notification of the Government of India, Central Board of Direct Taxes, number S.O. 888(E), dated the 17 th September, 2001 , published in the Gazette of India, Extraordinary, Part II Section 3, Sub-section (ii), except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Income-tax authority specified in column (1) of the Schedule below, having headquarters at the place specified in column (2) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial areas or of such persons or classes of persons or of such incomes of classes of incomes or of such cases of classes of cases in respect of which the Commissioners of Income-tax specified in column (3) of the said Schedule having jurisdiction vested in them. SCHEDULE Designation of the Income-tax Authority Headquarters Jurisdiction (1) (2) (3) Chief Commissioner of Delhi Income-tax (Exemptions) Delhi Commissioner of Income-tax (Exemptions), Ahmedabad Commissioner of Income-tax (Exemptions), Bangalore Commissioner of Income-tax (Exemptions), Bhopal Commissioner of Income-tax (Exemptions), Chandigarh Commissioner of Income-tax (Exemptions), Chennai Commissioner of Income-tax (Exemptions), Delhi Commissioner of Income-tax (Exemptions), Hyderabad Commissioner of Income-tax (Exemptions), Jaipur Commissioner of Income-tax (Exemptions), Kochi Commissioner of Income-tax (Exemptions), Kolkata Commissioner of Income-tax (Exemptions), Lucknow Commissioner of Income-tax (Exemptions), Mumbai Commissioner of Income-tax (Exemptions), Patna Commissioner of Income-tax (Exemptions), Pune This notification shall come into force with effect from 15 th day of November, 2014. [F. No. 187/35/2014 (ITA.I)] DEEPSHIKHA SHARMA Director
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