U/Section 120 of the Income-tax Act, 1961 – Jurisdiction of Income tax authorities - 354/2001 - Income Tax

Superseded vide NOTIFICATION NO. 69/2014 dated the 13 th November, 2014 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 354/2001 New Delhi, the 3rd December, 2001 S.O. 1189 (E) - In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) and in supersession of S.O. No.703(E) dated 6th September, 1989 and any order issued by the Directors-General of Income-tax (Inv.), so far it relates to the jurisdiction of Directors, the Central Board of Direct Taxes hereby : (a) directs that the Directors specified in column (2) of the Schedule hereto annexed shall exercise their powers vested in them under section 132 of the said Act and perform their functions relating thereto in respect of the territorial areas of whole of India; (b) directs that the Directors specified in column (2) of the Schedule hereto annexed shall exercise their powers vested in them under all other provisions of the said Act (other than section 132 ) and perform their functions relating thereto in respect of the territorial areas specified in the corresponding entries in column (3) of the said Schedule; (c) authorises the Directors specified in column (2) of the Schedule hereto annexed to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the Income-tax authorities who are subordinate to them, in respect of such territorial areas as may be specified in such orders. 2. This notification, shall come into force on the date of publication in the Official Gazette. SCHEDULE Sr. Nos Designation of Directors of Income-tax (Inv.) Territorial Area 1. Director of Income-tax (Inv.), Ahmedabad. State of Gujarat. 2. Director of Income-tax (Inv.), Bangalore. States of Karnataka and Goa. 3. Director of Income-tax (Inv.), Bhopal. States of Madhya Pradesh and Chhattisgarh 4. Director of Income-tax (Inv.), Bhubaneshwar. State of Orissa. 5. Director of Income-tax (Inv.), Chennai. Tamil Nadu and Pondicherry except Mahe and Yenam. 6. Director of Income-tax (Inv.), Cochin. Area within the State of Kerala and Union Territory of Lakshadweep and Minicoi and Mahe of Union Territory of Pondicherry. 7. Director of Income-tax (Inv)-I, Delhi or Director of Income-tax (Inv.)-II, Delhi. All assessees falling under the limits of National Capital Territory of Delhi. 8. Director of Income-tax (Inv.), Guwahati. States of Assam, Nagaland, Meghalaya, Manipur, Mizoram, Arunachal Pradesh and Tripura. 9. Director of Income-tax (Inv.), Hyderabad. State of Andhra Pradesh and Yenam of Union Territory of Pondicherry. 10. Director of Income-tax (Inv.), Jaipur. State of Rajasthan. 11. Director of Income-tax (Inv.), Kanpur. States of Uttar Pradesh and Uttaranchal. 12. Director of Income-tax (Inv.), Kolkata. States of West Bengal and Sikkim and Union Territory of Andaman and Nicobar Islands. 13. Director of Income-tax (Inv.), Ludhiana. States of Jammu and Kashmir and Punjab and Distt. Kangra in Himachal Pradesh. 14. Director of Income-tax (Inv.) I, Mumbai or Director of Income-tax (Inv.)II, Mumbai. All assessees falling within the territory of Municipal Corporation of Greater Mumbai and Navi Mumbai. 15. Director of Income-tax (Inv.), Nagpur. The territory under the jurisdicion of CCIT, Nagpur and CCIT, Nashik in the State of Maharashtra specified in S.O.732(E), dated 31-7-2001 and S.O. 733(E), dated 31-7-2001 . 16. Director of Income-tax (Inv.), Panchkula. States of Haryana and Himachal Pradesh excluding Distt. Kangra - and Union Territory of Chandigarh. 17. Director of Income-tax (Inv.), Patna. States of Bihar and Jharkhand. 18. Director of Income-tax(Inv.), Pune The territory under the jurisdiction of CCIT, Pune, CCIT-II, Pune and CCIT, Thane in the State of Maharashtra specified in S.O. 732(E), dated 31-7-2001 and S.O. 733(E), dated 31-7-2001. [F. No.-187/5/2001-ITA-I] MRS. PROMILA BHARDWAJ, Director (ITA. I)