Seeks to amend Notification No. 50 of 2014 dated the 22nd October, 2014 - Jurisdiction of Income-tax authorities - 71/2019 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 71/2019 New Delhi, the 20th September, 2019 (Income-tax) S.O. 3426(E). -In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) , Government of India, Central Board of Direct Taxes, hereby makes the following amendments in the notification No. 50 of 2014 S.O. 2752(E) dated the 22nd October, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 22nd October 2014 , namely :- In the said notification,- (i) after clause (d), the following clause shall be inserted, namely:- (da) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule III annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-III, shall exercise the powers and perform the functions in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such jurisdiction specified in the corresponding entries in column (4) of the said Schedule III in the addition to their existing jurisdiction. ; (ii) after SCHEDULE II, the following SCHEDULE shall be inserted, namely:- SCHEDULE-III Sl. No. Designation of Income-tax Authorities Headquarters Jurisdiction (1) (2) (3) (4) 1 Principal Commissioner of Income-tax/ Commissioner of Income-tax, TIRUPATI TIRUPATI Principal Commissioner of Income-tax/ Commissioner of Income-tax, KURNOOL 2 Principal Commissioner of Income-tax/ Commissioner of Income-tax - 2, VISKHAPTANAM VISHAKHAPATANAM Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAJAMUNDRY 3 Principal Commissioner of Income-tax/ Commissioner of Income-tax -10, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax -11, DELHI 4 Principal Commissioner of Income-tax/ Commissioner of Income-tax 12, DELHI DELHI Principal Commissioner of Income-tax/Commissioner of Income-tax 13 5 Principal Commissioner of Income-tax/ Commissioner of Income-tax 15, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax -14, DELHI 6 Principal Commissioner of Income-tax/ Commissioner of Income-tax -20, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax -19, DELHI 7 Principal Commissioner of Income-tax/ Commissioner of Income-tax -23, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax - 22, DELHI 8 Principal Commissioner of Income-tax/ Commissioner of Income-tax -3 RAJKOT RAJKOT Principal Commissioner of Income-tax/ Commissioner of Income-tax -2, RAJKOT 9 Principal Commissioner of Income-tax/ Commissioner of Income-tax 3, VADODARA VADODARA Principal Commissioner of Income-tax/ Commissioner of Income-tax 4, VADODARA 10 Principal Commissioner of Income-tax/ Commissioner of Income-tax, HUBBALLI HUBBALLI Principal Commissioner of Income-tax/ Commissioner of Income-tax, BELGAUM 11 Principal Commissioner of Income-tax/ Commissioner of Income-tax - 6, BENGALURU BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax DAVANAGERE 12 Principal Commissioner of Income-tax/ Commissioner of Income-tax - 23, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax -18, MUMBAI 13 Principal Commissioner of Income-tax/ Commissioner of Income-tax -22, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax -21, MUMBAI 14 Principal Commissioner of Income-tax/ Commissioner of Income-tax 26, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax 29, MUMBAI 15 Principal Commissioner of Income-tax/ Commissioner of Income-tax - 34, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax 35, MUMBAI 16 Principal Commissioner of Income-tax/ Commissioner of Income-tax 1, AURANGABAD AURANGABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax 2, AURANGABAD 17 Principal Commissioner of Income-tax/ Commissioner of Income-tax 1, KOLHAPUR KOLHAPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax -2, KOLHAPUR 18 Principal Commissioner of Income-tax/ Commissioner of Income-tax 3, CHENNAI CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax 10, CHENNAI 19 Principal Commissioner of Income-tax/ Commissioner of Income-tax TRICHY TRICHY Principal Commissioner of Income-tax/ Commissioner of Income-tax 2, TRICHY 20 Principal Commissioner of Income-tax/ Commissioner of Income-tax -1, MADURAI MADURAI Principal Commissioner of Income-tax/ Commissioner of Income-tax 2, MADURAI 21 Principal Commissioner of Income-tax/ Commissioner of Income-tax - 2, COIMBATORE COIMBATORE Principal Commissioner of Income-tax/ Commissioner of Income-tax -3, COIMBATORE 22 Principal Commissioner of Income-tax/ Commissioner of Income-tax 18 KOLKATA KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax 19, KOLKATA 23 Principal Commissioner of Income-tax/ Commissioner of Income-tax 21, KOLKATA KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax -20, KOLKATA 24 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BURDWAN 1 [ BURDWAN ] Principal Commissioner of Income-tax/ Commissioner of Income-tax, DURGAPUR 25 Principal Commissioner of Income-tax/ Commissioner of Income-tax SILIGURI 2 [ SILIGURI ] Principal Commissioner of Income-tax/ Commissioner of Income-tax, JALPAIGURI 2. The notification shall come into force from the date of publication in the Official Gazette. [F. No. 187/8/2019-ITA-I] PRAJNA PARAMITA, Director Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II. Section 3, Sub-section (ii) vide S.O. 2752(E) dated the 22nd October, 2014. ************* NOTES:- 1. Substituted vide CORRIGENDUM NO. S.O. 4722 (E) dated 31-12-2019 before it was read as DURGAPUR 2. Substituted vide CORRIGENDUM NO. S.O. 4722 (E) dated 31-12-2019 before it was read as JALPAIGURI