Seeks to amend Notification No. 51/2019 Dated 22/10/2014 - Jurisdiction of income-tax authorities - 73/2019 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 73/2019 New Delhi, the 26th September, 2019 (Income-Tax) S.O. 3469(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) , Central Board of Direct Taxes hereby makes the following amendments in the notification of Income-tax published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) vide S.O. 2753(E) dated 22nd October, 2014, namely:- (i) In the said notification the Sl Nos. 17, 31, 43, 44 and 57 in the SCHEDULE,- and the entries relating thereto shall be omitted; (ii) (a) against Sl No.15 in column (4) after item (iii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) (iv) Principal Commissioner / Commissioner of Income-tax, Chennai 6. (b) against Sl No.16 in column (4) after item (iii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) (iv) Principal Commissioner / Commissioner of Income-tax, Puducherry (c) against Sl No.29 in column (4) after item (ii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) (iii) Principal Commissioner / Commissioner of Income-tax, Delhi 24 (d) against Sl No.30 in column (4) after item (ii) and the entries relating thereto, the following item and entries shall be substituted and inserted, namely:- (i) (ii) Principal Commissioner / Commissioner of Income-tax, Delhi 23 (ii) (iii) Principal Commissioner / Commissioner of Income-tax, Delhi 9 (e) against Sl No.38 in column (4) after item (iii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) (iv) Principal Commissioner / Commissioner of Income-tax, Kolkata 11. (f) against Sl No.39 in column (4) after item (ii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) (iii) Principal Commissioner / Commissioner of Income-tax, Kolkata 13. (g) against Sl No.40 in column (4) after item (ii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) (iii) Principal Commissioner / Commissioner of Income-tax, Kolkata 15. (h) against Sl No.41 in column (4) after item (ii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) (iii) Principal Commissioner / Commissioner of Income-tax, Kolkata 17. (i) against Sl No.42 in column (4) after item (iii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) (iv) Principal Commissioner / Commissioner of Income-tax, Kolkata 18. (ii) (v) Principal Commissioner / Commissioner of Income-tax, Kolkata 21. (iii) (vi) Principal Commissioner / Commissioner of Income-tax, Burdwan (iv) (vii) Principal Commissioner / Commissioner of Income-tax, Siliguri. (j) against Sl No.53 in column (4) after item (iii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) (iv) Principal Commissioner / Commissioner of Income-tax, Mumbai-34. (k) against Sl No.56 in column (4) after item (iii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) (iv) Principal Commissioner / Commissioner of Income-tax, Mumbai-32. (ii) (v) Principal Commissioner / Commissioner of Income-tax, Mumbai-33. 2. This notification shall be deemed to have come into force with effect from 17th September, 2019. [F. No.187/7/2019-ITA-I] PRAJNA PARAMITA, Director Explanatory Memorandum : It is certified that no person is being adversely effected by giving retrospective effect to this notification. Note: The principal notification no.51/2014 dated the 22nd October, 2014 was published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) vide number S.O.2753(E) .