Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O.1942(E), dated the 19th August, 2011. - 77/2014 - Income Tax

[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF DIRECT TAXES (Income-tax) NOTIFICATION No. 77/2014 New Delhi, Dated the 10th December, 2014 S.O. 3125 (E) - In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.O.1942(E), dated the 19th August, 2011 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 19th August, 2011, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby, (i) directs that the Director General of Income-tax (Intelligence and Criminal Investigation), New Delhi, specified in column (2), of the Schedule-I annexed to this notification, having his headquarters at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise powers and perform functions in respect of such territorial areas or such persons or classes of persons or such incomes or classes of incomes or such cases or classes of cases, in respect of which the Directors of Income-tax specified in column (4) of the said Schedule are having jurisdiction; (ii) directs that the Director(s). of Income-tax specified in column (2) of the Schedule-II annexed to the notification, having their headquarters at the places specified in the corresponding entry in column (3) of the Schedule-II, shall exercise powers and perform functions specified in column (5) of the Schedule-II in respect of the territorial areas specified in corresponding entry of column (4) of the aforesaid Schedule-II; (iii) authorises the Director General of Income-tax (Intelligence and Criminal Investigation) specified in column (2) of Schedule-I or Director(s) of Income-tax (Intelligence and Criminal Investigation)-specified in column (2) of Schedule-II in this Notification to issue orders in writing to the Income-tax authorities subordination to them for the exercise of such powers and functions specified in column (5) of the Schedule-II, in respect of territorial areas under their jurisdiction; SCHEDULE-I Sl. No. Designation of Incometax authorities Headquarters Jurisdiction (1) (2) (3) (4) 1. Director General of Income- tax (Intelligence and Criminal Investigation), Delhi New Delhi (i) Director of Income-tax (Intelligence and Criminal Investigation) (Administration), Delhi (ii) Director of Income-tax (Intelligence and Criminal Investigation), Delhi (iii) Director of Income-tax (Intelligence and Criminal Investigation), Mumbai (iv) Director of Income-tax (Intelligence and Criminal Investigation), Chennai (v) Director of Income-tax (Intelligence and Criminal Investigation), Kolkata (vi) Director of Income-tax (Intelligence and Criminal Investigation), Chandigarh (vii) Director of Income-tax (Intelligence and Criminal Investigation), Jaipur (viii) Director of Income-tax (Intelligence and Criminal Investigation), Ahmedabad (ix) Director of Income-tax (Intelligence and Criminal Investigation), Lucknow (x) Director of Income-tax (Intelligence and Criminal Investigation), Kanpur (xi) Director of Income-tax (Intelligence and Criminal Investigation), Guwahati (xii) Director of Income-tax (Intelligence and Criminal Investigation), Patna (xiii) Director of Income-tax (Intelligence and Criminal Investigation), Bhopal (xiv) Direct of Income-tax (Intelligence and Criminal Investigation), Pune (xv) Director of Income-tax (Intelligence and Criminal Investigation), Nagpur (xvi) Director of Income-tax (Intelligence and Criminal Investigation), Hyderabad (xvii) Director of Income-tax (Intelligence and Criminal Investigation), Bhubaneswar (xviii) Director of Income-tax (Intelligence and Criminal Investigation), Kochi (xix) Director of Income-tax (Intelligence and Criminal Investigation), Bengaluru SCHEDULE-II Sl. No. Director of Income-tax Headquarters Territorial jurisdiction Powers and functions (1) (2) (3) (4) (5) 1. Director of Income- tax (Intelligence and Criminal Investigation) (Administration), Delhi Delhi Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the National Capital Territory of Delhi connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 2. Director of Income- tax (Intelligence and Criminal Investigation), Delhi Delhi Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the National Capital Territory of Delhi All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 3. Director of Income-tax (Intelligence and Criminal Investigation), Mumbai Mumbai Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of Municipal Corporations of Greater Mumbai and Navi Mumbai All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 4. Director of Income-tax (Intelligence and Criminal Investigation), Chennai Chennai Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the state of Tamil Nadu and union territory of Puducherry (including Karaikal but excluding Mahe and Yanam) All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 5. Director of Income- tax (Intelligence and Criminal Investigation), Kolkata Kolkata Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the states of West Bengal and Sikkim, union territory of Andaman and Nicobar Islands All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 6. Director of Income-tax (Intelligence and Investigation), Chandigarh Chandigarh Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the states of Haryana, Himachal Pradesh, Punjab and 1 [ the Union territory of Jammu and Kashmir, Union territory of Ladakh ] and union territory of Chandigarh All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 7. Director of Income- tax (Intelligence and Criminal Investigation), Jaipur Jaipur Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the state of Rajasthan All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 8. Director of Income-tax (Intelligence and Criminal Investigation), Ahmedabad Ahmedabad Areas within the limits of the state of Gujarat and union territories of Daman, Diu, and Dadra and Nagar Haveli All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 9. Director of Income-tax (Intelligence and Criminal Investigation), Lucknow Lucknow Areas within the limits of following revenue districts (including any district carved out from these subsequently) of: (i) Lucknow (ii) Unnao (iii) Barabanki (iv) Faizabad (v) Sultanpur (vi) Amethi (Chhatrapati Shahuji Maharaj Nagar) (vii) Pratapgarh (viii) Rae Bareilly (ix) Jaunpur (x) Basti (xi) Gonda (xii) Bahraich (xiii) Balrampur (xiv) Shravasti (xv) AmbedkarNagar (xvi) Siddharth Nagar (xvii) Sant Kabir Nagar (xviii) Allahab ad (xix) Mirzapur (xx) Fatehpur (xxi) Sonbhadra (xxii) Kaushambi (xxxii) Varanasi (xxiv) Bhadohi (Sant Ravidas Nagar) (xxv) Ballia (xxvi) Ghazipur (xxxii) Chandauli (xxviii) Gorakhpur (xxix) Deoria (xxx) Mau (xxxi) Azamgarh (xxxii) Kushinagar (xxxiii) Maharajganj (xxxiv) Bareilly (xxxv) Shahjahanpur (xxxvi) Pilibhit (xxxvii) Hardoi (xxxviii) Sitapur (xxxix) Lakhimpur Kheri (xl) Moradabad (xli) Bijnor (xlii) Rampur (xliii) Badaun (xliv) Amroha (Jyotiba Phule Nagar) (xlv) Sambhal 2 [ **** ] All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 10. Director of Income-tax (Intelligence and Criminal Investigation), Kanpur Kanpur 3 [ (a) Areas within the limits of following revenue districts (including any district carved out from these subsequently) of: (i) Kanpur Nagar (ii) Kanpur Dehat (Ramabai Nagar) (iii) Jalaun (iv) Hamirpur (v) Banda (vi) Chitrakoot (vii) Mahoba (viii) Agra (ix) Mathura (x) Auraiya (xi) Firozabad (xii) Jhansi (xiii) Lalitpur (xiv) Etawah (xv) Aligarh (xvi) Farrukhabad (xvii) Kannauj (xviii) Etah (xix) Hathras (xx) Mainpuri (xxi) Kanshiram Nagar (xxii) Muzaffarnagar (xxiii) Shamli (xxiv) Saharanpur (xxv) Meerut (xxvi) Baghpat (xxvii) Ghaziabad (xxviii) Hapur (Panchsheel Nagar) (xxix) Bulandshahr (xxx) Gautam Buddh Nagar; and (b) the State of Uttarakhand ] All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 11. Director of Income- tax (Intelligence and Criminal Investigation), Guwahati Guwahati Areas within the limits of the states of Assam, Meghalaya, Tripura, Mizoram, Manipur, Nagaland and Arunachal Pradesh All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 12. Director of Income-tax (Intelligence and Criminal Investigation), Patna Patna Areas within the limits of the states of Bihar and Jharkhand All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 13. Director of Income-tax (Intelligence and Criminal Investigation), Bhopal Bhopal Areas within the limits of the states of Madhya Pradesh and Chhattisgarh All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 14. Director of Income-tax (Intelligence and Criminal Investigation), Pune Pune Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Pune (ii) Ahmednagar (iii) Satara (iv) Solapur (v) Kolhapur (vi) Sangli (vii) Sindhudurg (viii) Ratnagiri (ix) Thane (x) Raigad (xi) Palghar (xii) Nashik (xiii) Dhule (xiv) Nandurbar (xv) Jalgaon (xvi) Aurangabad (xvii) Parbhani (xviii) Hingoli (xix) Jalna (xx) Nanded (xxi) Beed (xxii) Latur (xxiii) Osmanabad in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax, Pune. All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 15. Director of Income-tax (Intelligence and Criminal Investigation), Nagpur Nagpur Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Nagpur (ii) Amravati (iii) Akola (iv) Buldhana (v) Washim (vi) Bhandara (vii) Wardha (viii) Yavatmal (ix) Gondia (x) Chandrapur (xi) Gadchiroli in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax, Nagpur All powers and functions related to and in connection with collection, collation, verification and dissemination of the information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limit of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 16. Director of Income-tax (Intelligence and Criminal Investigation), Hyderabad Hyderabad Areas within the limits of the states of Andhra Pradesh and Telangana; Yanam of union territory of Puducherry All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 17. Director of Income-tax (Intelligence and Criminal Investigation), Bhubaneswar Bhubaneswar Areas within the limits of the state of Odisha All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental of the said Act. 18. Director of Income-tax (Intelligence and Criminal Investigation), Kochi Kochi Areas within the limits of the state of Kerala, union territory of Lakshadweep, Mahe of union territory of Puducherry All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 19. Director of Income-tax (Intelligence and Criminal Investigation), Bengaluru Bengaluru Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the states of Karnataka and Goa All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 2. This notification shall come into force from the date of publication in the Official Gazettee. [F. No. 187/37/2014(ITA.I)] DEEPSHIKHA SHARMA Director to the Government of India ************ NOTES:- 1. Substituted vide NOTIFICATION NO. 94/2019 dated 05-11-2019 w.e.f. 31-10-2019 before it was read as Jammu and Kashmir 2. Omitted vide NOTIFICATION NO. 50/2024 dated 06-06-2024 w.e.f. 06-06-2024 before it was read as, in the state of Uttar Pradesh which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax, UP(East) 3. Substituted vide NOTIFICATION NO. 50/2024 dated 06-06-2024 w.e.f. 06-06-2024 before it was read as, Areas within the limits of following revenue districts (including any district carved out from these subsequently) of: (i) Kanpur Nagar (ii) Kanpur Dehat (Ramabai Nagar) (iii) Jalaun (iv) Hamirpur (v) Banda (vi) Chitrakoot (vii) Mahoba (viii) Agra (ix) Mathura (x) Auraiya (xi) Firozabad (xii) Jhansi (xiii) Lalitpur (xiv) Etawah (xv) Aligarh (xvi) Farrukhabad (xvii) Kannauj (xviii) Etah (xix) Hathras (xx) Mainpuri (xxi) Kanshiram Nagar (xxii) Muzaffarnagar (xxiii) Shamli (xxiv) Saharanpur (xxv) Meerut (xxvi) Baghpat (xxvii) Ghaziabad (xxviii) Hapur (Panchsheel Nagar) (xxix) Bulandshahr (xxx) Gautam Buddh Nagar (xxxi) Dehradun (xxxii) Haridwar (xxxiii) Uttarkashi (xxxiv) Tehri Garhwal (xxxv) Pauri Garhwal (xxxvi) Chamoli (xxxvii) Rudraprayag (xxxviii) Nainital (xxxix) Almora (xl) Pithoragarh (xli) Udham Singh Nagar (xlii) Champawat (xliii) Bageshwar in the states of Uttar Pradesh and Uttarakhand which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax, UP (West) and Uttarakhand