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. - 54/2014 - Income Tax

[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. 54/2014 New Delhi, dated the 22 nd October, 2014 S.O. 2756 - 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 17th 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 authorities specified in column (2) of the Schedule below, having headquarters at the places specified in the corresponding entries in column (3) 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 such incomes or classes of incomes or of such cases or classes of cases in respect of which the Income-tax authorities specified in the corresponding entries in column (4) of the said Schedule having jurisdiction vested in them. SCHEDULE Serial No. Designation of the Income-tax Authorities Headquarters Jurisdiction (1) (2) (3) (4) 1. Principal Chief Commissioner of Income Tax (International Taxation) Delhi (i) Chief Commissioner of Income Tax (International Taxation), (West Zone), Mumbai (ii) Chief Commissioner of Income Tax (International Taxation),(South Zone), Bangalore 1 [ (iii) Chief Commissioner of Income-tax (International Taxation), Delhi ] 2. Chief Commissioner of Income Tax (International Taxation), (West Zone), Mumbai Mumbai (i) Commissioner of Income Tax (International Taxation)-1, Mumbai (ii) Commissioner of Income Tax (International Taxation)-2, Mumbai (iii) Commissioner of Income Tax (International Taxation)-3, Mumbai (iv) Commissioner of Income Tax (International Taxation)-4, Mumbai (v) Commissioner of Income Tax (Transfer Pricing)-1, Mumbai (vi) Commissioner of Income Tax (Transfer Pricing)-2, Mumbai (vii) Commissioner of Income Tax (Transfer Pricing)-3, Mumbai (viii) Commissioner of Income Tax (Transfer Pricing)-4, Mumbai (ix) Commissioner of Income Tax (International Taxation and Transfer Pricing), Ahmedabad (x) Commissioner of Income Tax (International Taxation and Transfer Pricing), Pune 3. Chief Commissioner of Income Tax (International Taxation), (South Zone), Bangalore Bangalore (i) Commissioner of Income Tax (International Taxation), Bangalore (ii) Commissioner of Income Tax (International Taxation), Chennai (iii) Commissioner of Income Tax (Transfer Pricing)-1, Bangalore (iv) Commissioner of Income Tax (Transfer Pricing)-2, Bangalore (v) Commissioner of Income Tax (Transfer Pricing), Chennai (vi) Commissioner of Income Tax (International Taxation and Transfer Pricing), Hyderabad 2 [ 4. Chief Commissioner of Income-tax (International Taxation), Delhi Delhi (i) Commissioner of Income Tax (International Taxation)-1, Delhi (ii) Commissioner of Income Tax (International Taxation)-2, Delhi (iii) Commissioner of Income Tax (International Taxation)-3, Delhi (iv) Commissioner of Income Tax (Transfer Pricing)-1, Delhi (v) Commissioner of Income Tax (Transfer Pricing)-2, Delhi (vi) Commissioner of Income Tax (Transfer Pricing)-3, Delhi (vii) Commissioner of Income Tax (International Taxation and Transfer Pricing), Kolkata ] This notification shall come into force with effect from 15th day of November, 2014. [F.No.187/35/2014 (ITA.I)] DEEPSHIKHA SHARMA Director ************** NOTES:- 1. Substituted vide NOTIFICATION NO. 72/2022 dated 28-06-2022 before it was read as, (iii) Commissioner of Income Tax (International Taxation)-1, Delhi (iv) Commissioner of Income Tax (International Taxation)-2, Delhi (v) Commissioner of Income Tax (International Taxation)-3, Delhi (vi) Commissioner of Income Tax (Transfer Pricing)-1, Delhi (vii) Commissioner of Income Tax (Transfer Pricing)-2, Delhi (viii) Commissioner of Income Tax (Transfer Pricing)-3, Delhi (ix) Commissioner of Income Tax (International Taxation and Transfer Pricing), Kolkata 2. Inserted vide NOTIFICATION NO. 72/2022 dated 28-06-2022