Jurisdiction of income-tax authorities - 117/2016 - Income Tax

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 117/2016 New Delhi, the 16th December, 2016 S.O.4060(E). - In exercise of the powers conferred by section 199G of the Finance Act, 2016 (28 of 2016) , the Central Government hereby- (i) notifies the Principal Commissioner or the Commissioner, as the case may be, who exercises the jurisdiction under section 120 of the Income-tax Act, 1961 (43 of 1961) , as the Principal Commissioner or the Commissioner for the purposes of declaration filed manually or electronically under electronic verification code under sub-section (1) of section 199C of the Finance Act, 2016 (28 of 2016) ; and (ii) notifies the Principal Commissioner or the Commissioner, as the case may be, who exercises the jurisdiction under section 120 of the Income-tax Act, 1961(43 of 1961) or the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru, as the Principal Commissioner or Commissioner, for the purposes of declaration filed electronically with digital signature under sub-section (1) of section 199C of the Finance Act, 2016 (28 of 2016). [F.No.142/33/2016-TPL] (Dr. T.S. Mapwal) Under Secretary to the Government of India