Section 120(1), (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities - 24/2021 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 24/2021 New Delhi, the 31st March, 2021 (Income-tax) S.O. 1436(E) .-In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 120 and section 133C of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), read with rule 12D of the Income-tax Rules, 1962 , the Central Board of Direct Taxes hereby- (a) authorises that the Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) [(hereinafter referred to as PCIT (ReFAC)(VU)]specified in Column (2) of the Schedule (hereinafter referred to as the said Schedule) annexed hereto, having headquarters at the places specified in the corresponding entry in Column (3) of the said Schedule, to exercise the concurrent powers along with any other authority under the said Act and to hold additional charge and act as Prescribed Authority, in respect of such territorial areas or such cases or class of cases or such persons or class of persons specified in the corresponding entry in Column (4) of the said Schedule and in respect of all income or class of income thereof; (b) authorises the Principal Commissioners of Income-tax (ReFAC)(VU) specified in Column (1) of the said Schedule to issue orders in writing for the exercise of powers and performance of functions by the Additional Commissioners of Income-tax (ReFAC) (VU) or Joint Commissioners of Income-tax (ReFAC) (VU), who are subordinate to them, in respect of such territorial areas or such persons or classes of persons or of such income or class of income or of such cases or class of cases specified in the corresponding entry in Column (4) of the said Schedule; (c) authorises the Additional Commissioners of Income-tax (ReFAC)(VU) or the Joint Commissioners of Income-tax (ReFAC)(VU) referred to in clause (b), to issue orders in writing for the exercise of powers and performance of functions by the Deputy Commissioners of Income-tax (ReFAC) (VU)/ Assistant Commissioners of Income-tax (ReFAC) (VU) / Income-tax Officers (ReFAC) (VU), who are subordinate to them, in respect of such territorial areas or such persons or classes of persons or of such income or class of income or of such cases or class of cases specified in the corresponding entry in Column (4) of the said Schedule in respect of which the Additional Commissioners or Joint Commissioners of Income-tax (ReFAC) (VU) are authorised by the Principal Commissioners of Income-tax (ReFAC) (VU) under the clause (b) above: SCHEDULE S. No. Designation Headquarters Jurisdiction (1) (2) (3) (4) 1 PCIT- ReFAC (VU), Ahmedabad Ahmedabad All cases of persons in respect of all incomes within the limits of all States and Union Territories of India with respect to whom there is any information in the possession of Directorate of Income-tax (Systems), Central Board of Direct Taxes. 2 PCIT - ReFAC (VU), Surat Surat 3 PCIT - ReFAC (VU), Bengaluru Bengaluru 4 PCIT - ReFAC (VU), Mangalore Mangalore 5 PCIT - ReFAC (VU), Chennai Chennai 6 PCIT - ReFAC (VU), Coimbatore Coimbatore 7 PCIT - ReFAC (VU), Trichy Trichy 8 PCIT - ReFAC (VU), Kochi Kochi 9 PCIT - ReFAC (VU), Delhi-1 Delhi 10 PCIT - ReFAC (VU), Delhi-2 Delhi 11 PCIT - ReFAC (VU), Delhi-3 Delhi 12 PCIT - ReFAC (VU), Delhi-4 Delhi 13 PCIT - ReFAC (VU), Hyderabad Hyderabad 14 PCIT - ReFAC (VU), Guntur Guntur 15 PCIT - ReFAC (VU), Kolkata-1 Kolkata 16 PCIT - ReFAC (VU), Kolkata-2 Kolkata 17 PCIT - ReFAC (VU), Kolkata-3 Kolkata 18 PCIT - ReFAC (VU), Burdwan Burdwan 19 PCIT - ReFAC (VU), Mumbai-1 Mumbai 20 PCIT - ReFAC (VU), Mumbai-2 Mumbai 21 PCIT - ReFAC (VU), Mumbai-3 Mumbai 22 PCIT - ReFAC (VU), Mumbai-4 Mumbai 23 PCIT - ReFAC (VU), Nagpur Nagpur 24 PCIT - ReFAC (VU), Nashik Nashik 25 PCIT - ReFAC (VU), Pune Pune 26 PCIT - ReFAC (VU), Thane Thane 27 PCIT - ReFAC (VU), Indore Indore 28 PCIT - ReFAC (VU), Cuttack Cuttack 29 PCIT - ReFAC (VU), Ludhiana Ludhiana 30 PCIT - ReFAC (VU), Gurgaon Gurgaon 31 PCIT - ReFAC (VU), Jorhat Jorhat 32 PCIT - ReFAC (VU), Jodhpur Jodhpur 33 PCIT - ReFAC (VU), Moradabad Moradabad 34 PCIT - ReFAC (VU), Agra Agra 35 PCIT-ReFAC (VU), Muzaffarpur Muzaffarpur 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