Section 120(1), (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities of the National Faceless Assessment Centre - 22/2021 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 22/2021 New Delhi, the 31st March, 2021 (Income-tax) S.O. 1434(E). -In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), the Central Board of Direct Taxes hereby directs that the Income-tax Authorities of the National Faceless Assessment Centre (hereinafter referred to as the NaFAC) specified in Column (2) of the Schedule below, having its headquarters at the place mentioned in Column (3) of the said Schedule, shall exercise the powers and functions of Assessing Officer concurrently, to facilitate the conduct of Faceless Assessment proceedings under section 144B of the said Act, in respect of all persons or class of persons, or incomes or class of incomes, or cases or class of cases in the territory of India, excluding the persons or class of persons, or incomes or class of incomes, or cases or class of cases covered by the Notification No.57/2014 bearing S.O. 2814 (E) dated the 3rd November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii) or by the Notification No. 70/2014 bearing S.O. 2915 (E) dated the 13th November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii): SCHEDULE S. No. Income-tax Authority Headquarters (1) (2) (3) 1. Principal Chief Commissioner of Income-tax (NaFAC), Delhi Delhi 2. Income-tax Officer (NaFAC)(HQ), Office of the Principal Chief Commissioner of Income-tax (NaFAC), Delhi. Delhi 3. Commissioner of Income-tax (NaFAC)-1, Delhi Delhi 4. Income-tax Officer (NaFAC) (HQ), Office of the Commissioner of Income-tax (NaFAC)-1, Delhi Delhi 5. Additional / Joint Commissioner of Income-tax (NaFAC)-1(1), Delhi. Delhi 6. Deputy / Assistant Commissioner of Income-tax(NaFAC)-1(1)(1), Delhi. Delhi 7. Deputy / Assistant Commissioner of Income-tax (NaFAC)-1(1)(2), Delhi. Delhi 8. Additional / Joint Commissioner of Income-tax (NaFAC)-1(2), Delhi. Delhi 9. Deputy / Assistant Commissioner of Income-tax(NaFAC)-1(2)(1), Delhi. Delhi 10. Deputy / Assistant Commissioner of Income-tax(NaFAC)-1(2)(2), Delhi. Delhi 11. Commissioner of Income-tax (NaFAC)-2, Delhi Delhi 12. Income-tax Officer (NaFAC) (HQ), Office of the Commissioner of Income-tax (NaFAC)-2, Delhi Delhi 13. Additional / Joint Commissioner of Income-tax (NaFAC)-2(1), Delhi. Delhi 14. Deputy / Assistant Commissioner of Income-tax(NaFAC)-2(1)(1), Delhi. Delhi 15. Deputy / Assistant Commissioner of Income-tax(NaFAC)-2(1)(2), Delhi. Delhi 16. Additional / Joint Commissioner of Income-tax (NaFAC)-2(2), Delhi. Delhi 17. Deputy / Assistant Commissioner of Income-tax(NaFAC)-2(2)(1), Delhi. Delhi 18. Deputy / Assistant Commissioner of Income-tax(NaFAC)-2(2)(2), Delhi. Delhi 19. Commissioner of Income-tax (NaFAC)-3, Delhi Delhi 20. Income-tax Officer (NaFAC) (HQ), Office of the Commissioner of Income-tax (NaFAC)-3, Delhi Delhi 21. Additional / Joint Commissioner of Income-tax (NaFAC)-3(1), Delhi. Delhi 22. Deputy / Assistant Commissioner of Income-tax(NaFAC)-3(1)(1), Delhi. Delhi 23. Deputy / Assistant Commissioner of Income-tax(NaFAC)-3(1)(2), Delhi. Delhi 24. Additional / Joint Commissioner of Income-tax (NaFAC)-3(2), Delhi. Delhi 25. Deputy / Assistant Commissioner of Income-tax(NaFAC)-3(2)(1), Delhi. Delhi 26. Deputy / Assistant Commissioner of Income-tax(NaFAC)-3(2)(2), Delhi. Delhi 27. Commissioner of Income-tax (NaFAC)-4, Delhi Delhi 28. Income-tax Officer (NaFAC)(HQ), Office of the Commissioner of Income-tax (NaFAC)-4, Delhi Delhi 29. Additional / Joint Commissioner of Income-tax (NaFAC)-4(1), Delhi. Delhi 30. Deputy / Assistant Commissioner of Income-tax(NaFAC)-4(1)(1), Delhi. Delhi 31. Deputy / Assistant Commissioner of Income-tax(NaFAC)-4(1)(2), Delhi. Delhi 32. Additional / Joint Commissioner of Income-tax (NaFAC)-4(2), Delhi. Delhi 33. Deputy / Assistant Commissioner of Income-tax(NaFAC)-4(2)(1), Delhi. Delhi 34. Deputy / Assistant Commissioner of Income-tax(NaFAC)-4(2)(2), Delhi. Delhi 2. This notification shall come into force with effect from the 1st day of April, 2021. [F. No. 187/3/2020-ITA-I] PRAJNA PARAMITA, Director