Section 120(1) and (2) of the Income-tax Act, 1961 – CBDT authorises the Director General of Income-tax (Investigation) - 39/2017 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 39/2017 New Delhi, the 16 th May, 2017 (Income-tax ) S.O. 1590(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), read with section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015) (hereinafter referred to as the Act ), the Central Board of Direct Taxes hereby authorises the Director General of Income-tax specified in column (2) of Schedule annexed hereto, or the Principal Director or Director of Income-tax specified in column (4) of the Schedule to issue orders in writing for the exercise of the concurrent powers and performs the functions of an Assessing Officer to an Assistant Director of Income-tax or Deputy Director of Income-tax who are subordinate to them, in respect of cases or class of cases falling within the territorial areas specified in column (6) of the Schedule for the purpose of the said Act. SCHEDULE Sl. No. Director General of Income-tax (Investigation) Head Quarters Principal Director / Director of Income-tax (Investigation) Head Quarters Territorial areas (1) (2) (3) (4) (5) (6) 1 Director General of Income-tax (Investigation), Gujarat Ahmedabad Principal Director/ Director of Income-tax (Investigation), Ahmedabad Ahmedabad Areas within the limits of the: (a) Union territory of Diu; and (b) following revenue districts in the State of Gujarat (including any district carved out from these subsequently): (i) Kachchh (ii) Dwarka (iii) Porbandar (iv) Jamnagar (v) Morvi (vi) Surendranagar (vii) Botad (viii) Bhavnagar (ix) Amreli (x) Junagadh (xi) Gir Somnath (xii) Rajkot (xiii) Ahmedabad (xiv) Gandhinagar (xv) Patan (xvi) Mahesana (xvii) Banaskantha (xviii) Sabarkantha (xix) Aravali Principal Director/ Director of Income-tax (Investigation), Surat Surat Areas within the limits of the: (a) Union territory of Dadra and Nagar Haveli (b) Daman; and (c) following revenue districts in the State of Gujarat (including any district carved out from these subsequently): (i) Kheda (ii) Nadiad (iii) Anand (iv) Mahisagar (v) Panchmahal (vi) Dahod (vii) Vadodara (viii) Chhota Udaipur (ix) Narmada (x) Surat (xi) Tapi (xii) Dang (xiii) Navsari (xiv) Valsad (xv) Bharuch 2 Director General of Income-tax (Investigation), Karnataka and Goa Bengaluru Principal Director/ Director of Income-tax (Investigation), Bengaluru Bengaluru Areas within the limits of revenue districts in the State of Karnataka (including any district carved out from these subsequently): (i) Bengaluru Urban (ii) Bengaluru Rural (iii) Kolar (iv) Chickballapur (v) Ramanagaram (vi) Tumkur (vii) Dakshin Kannada (viii) Udupi (ix) Uttara Kannada (x) Shimoga (xi) Mysore (xii) Mandya (xiii) Chamarajanagara (xiv) Hassan (xv) Chikmagalur (xvi) Kodagu Principal Director/ Director of Income-tax (Investigation), Panaji Panaji Areas within the limits of the State of Goa; and Following revenue districts of the State of Karnataka (including any district carved out from these subsequently): (i) Belgaum (ii) Bagalkot (iii) Bijapur (iv) Dharwad (v) Haveri (vi) Davangere (vii) Gadag (viii) Gulbarga (ix) Bidar (x) Raichur (xi) Yadgir (xii) Bellary (xiii) Chitradurga (xiv) Koppal 3 Director General of Income-tax (Investigation), Madhya Pradesh and Chhattisgarh Bhopal Principal Director/ Director of Income-tax (Investigation), Bhopal Bhopal Areas within the limits of the State of Madhya Pradesh Principal Director/ Director of Income-tax (Investigation), Raipur Raipur Areas within the limits of the State of Chhattisgarh 4 Director General of Income-tax (Investigation), North West Region Chandigarh Principal Director/ Director of Income-tax (Investigation), Chandigarh Chandigarh Areas within the limits of the States of Haryana and Himachal Pradesh and Union territory of Chandigarh Principal Director/ Director of Income-tax (Investigation), Ludhiana Ludhiana Areas within the limits of the States of Punjab and Jammu and Kashmir 5 Director General of Income-tax (Investigation), Tamil Nadu and Puducherry Chennai Principal Director/ Director of Income-tax (Investigation), Chennai Chennai Areas within the limits of the State of Tamilnadu and Union territory of Puducherry (including Karaikal but excluding Mahe and Yanam) 6 Director General of Income-tax (Investigation), Delhi Delhi PrincipalDirector/ Director of Income-tax (Investigation), Delhi - 1 Delhi Areas within the limits of the National Capital Territory of Delhi Principal Director / Director of Income-tax (Investigation), Delhi - 2 Delhi Areas within the limits of the National Capital Territory of Delhi 7 Director General of Income-tax (Investigation), Andhra Pradesh, Odisha and Telangana Hyderabad Principal Director/Director of Income-tax (Investigation), Hyderabad Hyderabad Areas within the limits of the States of Andhra Pradesh and Telangana; and Yanam of Union territory of Puducherry Principal Director/Director of Income-tax (Investigation), Bhubaneswar Bhubaneswar Areas within the limits of the State of Odisha 8 Director General of Income-tax (Investigation), Rajasthan Jaipur Principal Director/Director of Income-tax (Investigation), Jaipur Jaipur Areas within the limits of the State of Rajasthan 9 Director General of Income-tax (Investigation), Kerala Kochi Principal Director/Director of Income-tax (Investigation), Kochi Kochi Areas within the limits of the state of Kerala (including Union territory) of Lakshadweep; and Mahe of Union territory of Puducherry 10 Director General of Income-tax (Investigation), West Bengal, Sikkim and North Eastern Region Kolkata Principal Director/ Director of Income-tax (Investigation), Kolkata Kolkata Areas within the limits of the States of West Bengal and Sikkim, Union territory of Andaman and Nicobar Islands Principal Director/Director of Income-tax (Investigation), Guwahati Guwahati Areas within the limits of the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura 11 Director General of Income-tax (Investigation), Uttar Pradesh and Uttarakhand Lucknow Principal Director/Director of Income-tax (Investigation), Lucknow Lucknow Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand: (i) Lucknow (ii) Barabanki (iii) Basti (iv) Faizabad (v) Gonda (vi) Hardoi (vii) Jaunpur (viii) Pratapgarh (ix) Rae Bareilly (x) Chhatrapati Shahuji Maharaj Nagar (Amethi) (xi) Sultanpur (xii) Sitapur (xiii) Unnao (xiv) Lakhimpur Kheri (xv) Bareilly (xvi) Pilibhit (xvii) Balrampur (xviii) Bahraich (xix) Ambedkar Nagar 1 [***] (xxvi) Shahjahanpur (xxvii) Allahabad (xxviii) Azamgarh (xxix) Chandauli (xxx) Deoria (xxxi) Fatehpur (xxxii) Ghazipur (xxxiii) Gorakhpur (xxxiv) Kaushambi (xxxv) Kushinagar (xxxvi) Maharajganj (xxxvii) Mau (xxxviii) Mirzapur (xxxix) Sant Ravidas Nagar (xl) Sonbhadra (xli) Varanasi (xlii) Ballia (xliii) Moradabad (xliv) Bijnor (xlv) Jyotiba Phule Nagar i.e., Amroha (xlvi) Rampur (xlvii) Badaun (xlviii) Sant Kabir Nagar (xlix) Siddhartha Nagar (l) Srawasti (li) Sambhal Principal Director/ Director of Income-tax (Investigation), Kanpur Kanpur Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand: (i) Banda (ii) Chitrakut (iii) Hamirpur (iv) Jalaun (v) Ramabai Nagar (Kanpur Dehat) (vi) Mohoba (vii) Kannauj (viii) Meerut (ix) Baghpat (x) Ghaziabad (xi) Muzaffarnagar (xii) Hapur (xiii) Agra (xiv) Etah (xv) Aligarh (xvi) Auraiya (xvii) Hathras (xviii) Etawah (xix) Farrukhabad (xx) Jhansi (xxi) Lalitpur (xxii) Mathura (xxiii) Firozabad (xxiv) Mainpuri (xxv) Kanshiram Nagar (xxvi) Gautam Buddha Nagar (xxvii) Bulandshahr (xxviii) Chamoli (xxix) Dehradun (xxx) Haridwar (xxxi) Pauri (xxxii) Rudraprayag (xxxiii) Saharanpur (xxxiv) Tehri Garhwal (xxxv) Uttarkashi (xxxvi) Kanpur (xxxvii) Shamli 2 [(xxxviii) Pithoragarh (xxxix) Udham Singh Nagar (xl) Bageshwar (xli) Nainital (xlii) Almora (xliii) Champawat] 12 Director General of Income-tax (Investigation), Mumbai Mumbai Principal Director/ Director of Income-tax (Investigation), Mumbai - 1 Mumbai Areas within the limits of Municipal corporations of Greater Mumbai and Navi Mumbai Principal Director/ Director of Income-tax (Investigation), Mumbai - 2 Mumbai Areas within the limits of Municipal corporations of Greater Mumbai and Navi Mumbai 13 Director General of Income-tax (Investigation), Bihar and Jharkhand Patna Principal Director/ Director of Income-tax (Investigation), Patna Patna Areas within the limits of the States of Bihar and Jharkhand 14 Director General of Income-tax (Investigation), Maharashtra (Except Mumbai) Pune Principal Director/ Director of Income-tax (Investigation), Pune Pune Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Pune (ii) Satara (iii) Sangli (iv) Solapur (v) Sindhudurg (vi) Palghar (vii) Thane (viii) Raigarh (ix) Ratnagiri (x) Ahmadnagar (xi) Kolhapur in the State of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, Pune 3 [; Chief Commissioner of Income-tax, Pune ] and Chief Commissioner of Income-tax, Thane Principal Director / Director of Income-tax (Investigation), Nagpur Nagpur Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Gadchiroli (ii) Gondia (iii) Bhandara (iv) Nagpur (v) Chandrapur (vi) Amravati (vii) Wardha (viii) Yavatmal (ix) Washim (x) Akola (xi) Buldhana (xii) Hingoli (xiii) Nanded (xiv) Parbhani (xv) Jalna (xvi) Aurangabad (xvii) Jalgaon (xviii) Dhule (xix) Nandurbar (xx) Nasik (xxi) Beed (xxii) Latur (xxiii) Osmanabad in the State of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, Nagpur and Chief Commissioner of Income-tax, Nasik 2. This notification shall come into force with effect from the date of its publication in the Official Gazette. [/F. No. 187/13/2015-ITA-I] DEEPSHIKHA SHARMA, Director ---------- Notes:- 1. Omitted vide Not. 72/2017 - Dated 25-7-2017 , before it was read as, (xx) Pithoragarh (xxi) Udham Singh Nagar (xxii) Bageshwar (xxiii) Nainital (xxiv) Almora (xxv) Champawat 2. Inserted vide Not. 72/2017 - Dated 25-7-2017 3. Inserted vide Not. 72/2017 - Dated 25-7-2017