U/ Section 120 of the Income-tax Act, 1961 – Jurisdiction of Income tax authorities - 262/2001- S.O. 880(E) - Income Tax

Superseded vide NOTIFICATION No. 52/2014 , dated the 22 nd October, 2014 MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF DIRECT TAXES NOTIFICATION NO. 262/2001 New Delhi, the 14 th September, 2001 S.O. 880 (E) - In exercise of the powers conferred by sub-sections (1) and (2) read with clause (a) of sub-section (4) of section 120 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes hereby- (a) authorises the Directors of Income-tax specified in column (2) of the Schedule hereto annexed having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule to perform all the functions of the Commissioner of Income-tax in respect of the cases or classes of cases specified in the corresponding entries in column (4) of the said Schedule; (b) authorises the Deputy Directors and the Assistant Directors subordinate to the said Directors to perform all the functions of the Deputy Commissioner and the Assessing Officer respectively in accordance with the orders issued by the respective Directors as authorised in clause (c); (c) authorises the Directors referred to above, to issue orders in writing for the exercise of the powers and performance of the functions of Deputy Commissioners and Assessing Officers by the Officers authorised in this regard under clause (b), who are subordinate to them, in respect of the class of cases within the jurisdiction of respective Directors as may be specified in such orders. SCHEDULE S. No. Designation Headquarters Cases or classes of Cases 1 2 3 4 1. Director of Income-tax(E) Mumbai An cases of persons claiming exemption under clause (17A),(21), (22), (22A),(23), (23A), (23AAA), (22B), (23F), (23FA) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at SI.Nos.119 to 147 specified in the notification of Govt. of India bearing S.O. No.732(E) dated 31.7.2001. 2. Director of Income-tax(E) Kotkata All cases of persons claiming exemption under clause (17A), (21), (22), (22A) (23), (23A), (23AAA), (22B), (23F), (23FA) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at Sl. Nos.203 to 223 specified in the notification of Govt. of India bearing S.O. No.732(E) dated 31.7.2001. 3. Director of Income-tax(E) Delhi All cases of persons claiming exemption under clause (17A),(21), (22), (22A), (23), (23A) (23AAA), (22B),(23F),(23FA) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at Sl. Nos. 21 to 36 specified in the notification of Govt. of India bearing S.O. No. 732(E) dated 31-7-2001. 4. Director of Income-tax(E) Chennai All cases of persons claiming exemption under clause (17A),(21), (22), (22A),(23), (23A), (23AAA), (22B),(23F),(23FA) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at Sl.Nos.184 to 193 specified in the notification of Govt. of India bearing S.O. No.732(E) Dated 31.7.2001. 5. Director of Income-tax(E) Hyderabad All cases of persons claiming exemption under clause (17A),(21), (22), (22A),(23), (23A), (23AAA), (22B),(23F),(23FA) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at Sl. Nos. 1 to 6 specified in the notification of Govt. of India bearing S.O. No.732(E) dated 31.7.2001 6 Director of Income-tax(E) Ahmedabad All cases of persons claiming exemption under clause (17A),(21), (22), (22A), (23), (23A), (23AAA), (22B), (23F), (23FA) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at Sl. Nos. 37 to 43 specified in the notification of Govt. of India bearing S.O. No. 732(E) dated 31-7-2001. 7 Director of Income-tax(E) Bangalore All cases of persons claming exemption under clause (17A),(21), (22), (22A),(23), (23A), (23AAA), (22B), (23F), (23FA) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at Sl. Nos. 66 to 70 specified In the notification of Govt. of India bearing S.O. No.732(E) dated 31.7.2001. This notification shall come into force with effect from the date of publication in the Official Gazette. [F. No.-187/5/2001-ITA-I] PROMILA BHARDWAJ, Secy. Central Board of Direct Taxes