Control of income-tax authorities - U/s 118 of IT ACT 1961 - 60/2022 - Income Tax

Extract

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 60/2022 New Delhi, the 10th June, 2022 S.O. 2692(E) .- In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes hereby directs that (a) Chief Commissioners of Income-tax as specified in Column (3) of the 7 [ First Schedule ] shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in Column (2) of the said Schedule; (b) Principal Commissioners of Income-tax as specified in Column (4) of the 8 [ First Schedule ] shall be subordinate to the Chief Commissioners of Income-tax as specified in Column (3) of the 8 [ First Schedule ] ; (c) Income-tax Authorities of Units as specified in Column (5) of the 9 [ First Schedule ] shall be subordinate to the Principal Commissioners of Income-tax as specified in Column (4) of the 9 [ First Schedule ] ; 10 [ **** ] (d) Principal Commissioners of Income-tax as specified in Column (4) at Sr. No. 15 of the 11 [ First Schedule ] shall be subordinate to the Principal Chief Commissioner of Income-tax (National Faceless Assessment Centre), Delhi. 12 [ (e) Principal Commissioners of Income-tax as specified in column (3) of the Second Schedule shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in column (2) of the said Schedule; and (f) Income-tax Authorities of Units as specified in column (4) of the Second Schedule shall be subordinate to the Principal Commissioners of Income-tax as specified in column (3) of the said Schedule. ] 13 [FIRST SCHEDULE] Sl.No Principal Chief Commissioner of Income-tax (Headquarters) Chief Commissioner of Income-tax (Headquarters) Principal Commissioner of Income-tax (Headquarters) Income-tax Authorities of Units (1) (2) (3) (4) (5) 1. Principal Chief Commissioner of Income-tax, Gujarat (Ahmedabad) (i) Chief Commissioner of Income-tax, Ahmedabad-2 (Ahmedabad) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Ahmedabad (Ahmedabad) (i) (Assessment Unit)- 1, Ahmedabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Ahmedabad (Ahmedabad) (ii) (Assessment Unit)- 2, Ahmedabad (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Ahmedabad (Ahmedabad) (iii) (Assessment Unit)- 3, Ahmedabad (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Ahmedabad (Ahmedabad) (iv) (Assessment Unit)- 4, Ahmedabad (v) Principal Commissioner of Income-tax, (Assessment Unit)-5, Ahmedabad (Ahmedabad) (v) (Assessment Unit)- 5, Ahmedabad (vi) Principal Commissioner of Income-tax, (Verification Unit)-1, Ahmedabad (Ahmedabad) (vi) (Verification Unit)- 1, Ahmedabad (vii) Principal Commissioner of Income-tax, (Review Unit)- 1, Ahmedabad (Ahmedabad) (vii) (Review Unit)-1, Ahmedabad (ii) Chief Commissioner of Income-tax, Vadodara (Vadodara) (i) Principal Commissioner of Income-tax (Assessment Unit)-1, Gandhinagar (Gandhinagar) (i) (Assessment Unit)- 1, Gandhinagar (ii) Principal Commissioner of Income-tax (Assessment Unit)-1, Rajkot (Rajkot) (ii) (Assessment Unit)- 1, Rajkot (iii) Principal Commissioner of Income-tax (Assessment Unit)-1, Surat (Surat) (iii) (Assessment Unit)- 1, Surat (iv) Principal Commissioner of Income-tax (Assessment Unit)-1, Vadodara (Vadodara) (iv) (Assessment Unit)- 1, Vadodara (v) Principal Commissioner of Income-tax (Verification Unit)-1, Surat (Surat) (v) (Verification Unit)-1, Surat (vi) Principal Commissioner of Income-tax (Review Unit)- 1, Vadodara (Vadodara) (vi) (Review Unit)-1, Vadodara 2. Principal Chief Commissioner of Income-tax, Karnataka and Goa (Bengaluru) (i) Chief Commissioner of Income-tax, Bengaluru-2 (Bengaluru) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Mysore (Mysore) (i) (Assessment Unit)- 1, Mysore (ii) Principal Commissioner of Income-tax (Assessment Unit)-1, Bengaluru (Bengaluru) (ii) (Assessment Unit)- 1, Bengaluru (iii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Bengaluru (Bengaluru) (iii) (Assessment Unit)- 2, Bengaluru (iv) Principal Commissioner of Income-tax, (Assessment Unit)-3, Bengaluru (Bengaluru) (iv) (Assessment Unit)- 3, Bengaluru (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Bengaluru (Bengaluru) (v) (Verification Unit)- 1, Bengaluru (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Bengaluru (Bengaluru) (vi) (Review Unit)-1, Bengaluru (ii) Chief Commissioner of Income-tax, Panaji (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Gulbarga (Gulbarga) (i) (Assessment Unit)- 1, Gulbarga (ii) Principal Commissioner of Income-tax, (Verification Unit)-1, Mangalore (Mangalore) (ii) (Verification Unit)- 1, Mangalore (iii) Principal Commissioner of Income-tax, (Review Unit)- 1, Hubbali (Hubbali) (iii) (Review Unit)-1, Hubbali 14 [ 3. Principal Chief Commissioner of Income-tax, Tamil Nadu and Puducherry (Chennai) (i) Chief Commissioner of Income-tax, Chennai-4 (Chennai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Chennai (Chennai) (i) (Assessment Unit)- 1, Chennai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Chennai (Chennai) (ii) (Assessment Unit)- 2, Chennai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Chennai (Chennai) (iii) (Assessment Unit)- 3, Chennai (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Chennai (Chennai) (iv) (Assessment Unit)- 4, Chennai (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Chennai (Chennai) (v) (Review Unit)-1, Chennai (ii) Chief Commissioner of Income-tax, Chennai-3 (Chennai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-5, Chennai (Chennai) (i) (Assessment Unit)- 5, Chennai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-6, Chennai (Chennai) (ii) (Assessment Unit)- 6, Chennai (iii) Principal Commissioner of Income-tax, (Verification Unit)-1, Chennai (Chennai) (iii) (Verification Unit)- 1, Chennai (iv) Principal Commissioner of Income-tax, (Review Unit)- 2, Chennai (Chennai) (iv) (Review Unit)-2, Chennai (iii) Chief Commissioner of Income-tax, Tiruchirappalli (Tiruchirappalli (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Salem (Salem) (i) (Assessment Unit)- 1, Salem (ii) Principal Commissioner of Income-tax, (Verification Unit)-1, Coimbatore (Coimbatore) (ii) (Verification Unit)- 1, Coimbatore (iii) Principal Commissioner of Income-tax, (Verification Unit)-1, Trichy (Trichy) (iii) (Verification Unit)- 1, Trichy. ] 4. Principal Chief Commissioner of Income-tax, Delhi (Delhi) (i) Chief Commissioner of Income-tax, Delhi-9 (Delhi) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Delhi (Delhi) (i) (Assessment Unit)- 1, Delhi (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Delhi (Delhi) (ii) (Assessment Unit)- 2, Delhi (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Delhi (Delhi) (iii) (Assessment Unit)- 3, Delhi (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Delhi (Delhi) (iv) (Assessment Unit)- 4, Delhi (v) Principal Commissioner of Income-tax, (Assessment Unit)-5, Delhi (Delhi) (v) (Assessment Unit)- 5, Delhi (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Delhi (Delhi) (vi) (Review Unit)-1, Delhi (ii) Chief Commissioner of Income-tax, Delhi-7 (Delhi) (i) Principal Commissioner of Income-tax, (Assessment Unit)-6, Delhi (Delhi) (i) (Assessment Unit)- 6, Delhi (ii) Principal Commissioner of Income-tax, (Assessment Unit)-7, Delhi (Delhi) (ii) (Assessment Unit)- 7, Delhi (iii) Principal Commissioner of Income-tax, (Assessment Unit)-8, Delhi (Delhi) (iii) (Assessment Unit)- 8, Delhi (iv) Principal Commissioner of Income-tax, (Assessment Unit)-9, Delhi (Delhi) (iv) (Assessment Unit)- 9, Delhi (v) Principal Commissioner of Income-tax, (Assessment Unit)-10, Delhi (Delhi) (v) (Assessment Unit)- 10, Delhi (vi) Principal Commissioner of Income-tax, (Review Unit)- 2, Delhi (Delhi) (vi) (Review Unit)-2, Delhi (iii) Chief Commissioner of Incometax, Delhi-8 (Delhi) (i) Principal Commissioner of Income-tax, (Verification Unit)-1, Delhi (Delhi) (i) (Verification Unit)- 1, Delhi (Delhi) (ii) Principal Commissioner of Income-tax,(Verification Unit)-2, Delhi (Delhi) (ii) (Verification Unit)- 2, Delhi (iii) Principal Commissioner of Income-tax,(Verification Unit)-3, Delhi (Delhi) (iii) (Verification Unit)- 3, DelhI (iv) Principal Commissioner of Income-tax, (Verification Unit)-4, Delhi (Delhi) (iv) (Verification Unit)- 4, Delhi 15 [ 5. Principal Chief Commissioner of Income-tax, Andhra Pradesh and Telangana (Hyderabad) (i) Chief Commissioner of Income-tax, Vijayawada (Vijayawada) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Hyderabad (Hyderabad) (i) (Assessment Unit)- 1, Hyderabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Hyderabad (Hyderabad) (ii) (Assessment Unit)- 2, Hyderabad (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Hyderabad (Hyderabad) (iii) (Assessment Unit)- 3, Hyderabad (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Hyderabad (Hyderabad) (iv) (Assessment Unit)- 4, Hyderabad (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Hyderabad (Hyderabad) (v) (Verification Unit)- 1, Hyderabad (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Hyderabad (Hyderabad) (vi) (Review Unit)-1, Hyderabad (ii) Chief Commissioner of Income-tax, Visakhapatnam (Visakhapatnam) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Visakhapatnam (Visakhapatnam) (i) (Assessment Unit)- 1, Visakhapatnam (ii) Principal Commissioner of Income-tax, (Verification Unit)-1, Guntur (Guntur) (ii) (Verification Unit)- 1, Guntur 6. Principal Chief Commissioner of Income-tax, West Bengal and Sikkim.(Kolkata) (i) Chief Commissioner of Income-tax, Kolkata-6 (Kolkata) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Kolkata (Kolkata) (i) (Assessment Unit)- 1, Kolkata (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Kolkata (Kolkata) (ii) (Assessment Unit)- 2, Kolkata (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Kolkata (Kolkata) (iii) (Assessment Unit)- 3, Kolkata (iv) Principal Commissioner of Income-tax, (Review Unit)- 1, Kolkata (Kolkata) (iv) (Review Unit)-1, Kolkata (ii) Chief Commissioner of Income-tax, Kolkata-3(Kolkata) (i) Principal Commissioner of Income-tax, (Assessment Unit)-4, Kolkata (Kolkata) (i) (Assessment Unit)- 4, Kolkata (ii) Principal Commissioner of Income-tax, (Assessment Unit)-5, Kolkata(Kolkata) (ii) (Assessment Unit)- 5, Kolkata (iii) Principal Commissioner of Income-tax, (Assessment Unit)-6, Kolkata(Kolkata) (iii) (Assessment Unit)- 6, Kolkata (iv) Principal Commissioner of Income-tax, (Review Unit)- 2, Kolkata(Kolkata) (iv) (Review Unit)-2, Kolkata (iii) Chief Commissioner of Income-tax, Kolkata-4(Kolkata) (i) Principal Commissioner of Income-tax, (Assessment Unit)-7, Kolkata (Kolkata) (i) (Assessment Unit)- 7, Kolkata (ii) Principal Commissioner of Income-tax, (Assessment Unit)-8, Kolkata (Kolkata) (ii) (Assessment Unit)- 8, Kolkata (iii) Principal Commissioner of Income-tax, (Assessment Unit)-9, Kolkata (Kolkata) (iii) (Assessment Unit)- 9, Kolkata. ] 7. Principal Chief Commissioner of Income-tax, Mumbai(Mumbai) (i) Chief Commissioner of Income-tax, Mumbai-11 (Mumbai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Mumbai(Mumbai) (i) (Assessment Unit)- 1, Mumbai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Mumbai(Mumbai) (ii) (Assessment Unit)- 2, Mumbai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Mumbai(Mumbai) (iii) (Assessment Unit)- 3, Mumbai (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Mumbai(Mumbai) (iv) (Assessment Unit)- 4, Mumbai (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Mumbai(Mumbai) (v) (Review Unit)-1, Mumbai (ii) Chief Commissioner of Income-tax, Mumbai-7 (Mumbai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-5, Mumbai(Mumbai) (i) (Assessment Unit)- 5, Mumbai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-6, Mumbai(Mumbai) (ii) (Assessment Unit)- 6, Mumbai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-7, Mumbai(Mumbai) (iii) (Assessment Unit)- 7, Mumbai 5 [ (iv) ** **] (v) Principal Commissioner of Income-tax, (Review Unit)- 2, Mumbai(Mumbai) (v) (Review Unit)-2, Mumbai (iii) Chief Commissioner of Income-tax, Mumbai-8 (Mumbai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-9, Mumbai(Mumbai) (i) (Assessment Unit)- 9, Mumbai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-10, Mumbai(Mumbai) (ii) (Assessment Unit)- 10, Mumbai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-11, Mumbai(Mumbai) (iii) (Assessment Unit)- 11, Mumbai (iv) Principal Commissioner of Income-tax, (Assessment Unit)-12, Mumbai(Mumbai) (iv) (Assessment Unit)- 12, Mumbai (iv) Chief Commissioner of Income-tax, Mumbai-9 (Mumbai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-13, Mumbai(Mumbai) (i) (Assessment Unit)- 13, Mumbai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-14, Mumbai(Mumbai) (ii) (Assessment Unit)- 14, Mumbai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-15, Mumbai(Mumbai) (iii) (Assessment Unit)- 15, Mumbai (iv) Principal Commissioner of Income-tax, (Assessment Unit)-16, Mumbai(Mumbai) (iv) (Assessment Unit)- 16, Mumbai (v) Chief Commissioner of Income-tax, Mumbai- 10(Mumbai) (i) Principal Commissioner of Income-tax, (Verification Unit)-1, Mumbai(Mumbai) (i) (Verification Unit)- 1, Mumbai (ii) Principal Commissioner of Income-tax, (Verification Unit)-2, Mumbai(Mumbai) (ii) (Verification Unit)- 2, Mumbai (iii) Principal Commissioner of Income-tax, (Verification Unit)-3, Mumbai(Mumbai) (iii) (Verification Unit)- 3, Mumbai 6 [ (iv) ** **] 16 [ 8. Principal Chief Commissioner of Income-tax, Pune (Pune) (i) Chief Commissioner of Income-tax, Thane (Thane) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Pune (Pune) (i) (Assessment Unit)- 1, Pune (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Pune(Pune) (ii) (Assessment Unit)- 2, Pune (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Thane (Thane) (iii) (Assessment Unit)- 1, Thane (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Pune(Pune) (iv) (Verification Unit)- 1, Pune (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Thane (Thane) (v) (Verification Unit)- 1, Thane (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Pune(Pune) (vi) (Review Unit)-1, Pune (ii) Chief Commissioner of Income-tax, Nashik (Nashik) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Aurangabad (Aurangabad) (i) (Assessment Unit)- 1, Aurangabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Kolhapur (Kolhapur) (ii) (Assessment Unit)- 1, Kolhapur (iii) Principal Commissioner of Income-tax, (Verification Unit)-1, Nashik (Nashik) (iii) (Verification Unit)- 1, Nashik. ] 9. Principal Chief Commissioner of Income-tax, Madhya Pradesh and Chhattisgarh (Bhopal) Chief Commissioner of Income-tax, Indore (Indore) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Jabalpur (Jabalpur) (i) (Assessment Unit)- 1, Jabalpur (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bhopal (Bhopal) (ii) (Assessment Unit)- 1, Bhopal (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bilaspur (Bilaspur) (iii) (Assessment Unit)- 1, Bilaspur (iv) Principal Commissioner of Income-tax, (Assessment Unit)-1, Raipur (Raipur) (iv) (Assessment Unit)- 1, Raipur (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Indore (Indore) (v) (Verification Unit)- 1, Indore (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Ujjain (Ujjain) (vi) (Review Unit)-1, Ujjain 10. Principal Chief Commissioner of Income-tax, NWR (Chandigarh) (i) Chief Commissioner of Income-tax, Ludhiana (Ludhiana) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Ludhiana (Ludhiana) (i) (Assessment Unit)- 1, Ludhiana (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bhatinda (Bhatinda) (ii) (Assessment Unit)- 1, Bhatinda (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Jammu (Jammu) (iii) (Assessment Unit)- 1, Jammu (iv) Principal Commissioner of Income-tax, (Assessment Unit)-1, Amritsar (Amritsar) (iv) (Assessment Unit)- 1, Amritsar (v) Principal Commissioner of Income-tax, (Assessment Unit)-1, Jalandhar (Jalandhar) (v) (Assessment Unit)- 1, Jalandhar (vi) Principal Commissioner of Income-tax, (Verification Unit)-1, Ludhiana (Ludhiana) (vi) (Verification Unit)- 1, Ludhiana (ii) Chief Commissioner of Income-tax, Shimla (Shimla) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Shimla (Shimla) (i) (Assessment Unit)- 1, Shimla (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Hissar (Hissar) (ii) (Assessment Unit)- 1, Hissar (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Karnal (Karnal) (iii) (Assessment Unit)- 1, Karnal (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Gurugram (Gurugram) (iv) (Verification Unit)- 1, Gurugram (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Chandigarh (Chandigarh) (v) (Review Unit)-1, Chandigarh 11. Principal Chief Commissioner of Income-tax, Rajasthan (Jaipur) Chief Commissioner of Income-tax, Jodhpur (Jodhpur) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bikaner (Bikaner) (i) (Assessment Unit)- 1, Bikaner (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Ajmer (Ajmer) (ii) (Assessment Unit)- 1, Ajmer (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Jaipur (Jaipur) (iii) (Assessment Unit)- 1, Jaipur (iv) Principal Commissioner of Income-tax, (Assessment Unit)-1, Alwar (Alwar) (iv) (Assessment Unit)- 1, Alwar (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Jodhpur (Jodhpur) (v) (Verification Unit)- 1, Jodhpur (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Kota (Kota) (vi) (Review Unit)-1, Kota 12. Principal Chief Commissioner of Income-tax, UP (West) and Uttarakhand (Kanpur) Chief Commissioner of Income-tax, Dehradun (Dehradun) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Meerut (Meerut) (i) (Assessment Unit)- 1, Meerut (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Muzaffarnagar (Muzaffarnagar) (ii) (Assessment Unit)- 1, Muzaffarnagar (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Kanpur (Kanpur) (iii) (Assessment Unit)- 1, Kanpur (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Agra (Agra) (iv) (Verification Unit)- 1, Agra (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Aligarh (Aligarh) (v) (Review Unit)-1, Aligarh 13. Principal Chief Commissioner of Income-tax, UP (East) (Lucknow) Chief Commissioner of Income-tax, Bareilly (Bareilly) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Faizabad (Faizabad) (i) (Assessment Unit)- 1, Faizabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Lucknow (Lucknow) (ii) (Assessment Unit)- 1, Lucknow (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Haldwani (Haldwani) (iii) (Assessment Unit)- 1, Haldwani (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Moradabad (Moradabad) (iv) (Verification Unit)- 1, Moradabad (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Varanasi (Varanasi) (v) (Review Unit)-1, Varanasi 14. Principal Chief Commissioner of Income-tax, Bihar and Jharkhand (Patna) Chief Commissioner of Income-tax, Ranchi (Ranchi) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Hazaribagh (Hazaribagh) (i) (Assessment Unit)- 1, Hazaribagh (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Patna (Patna) (ii) (Assessment Unit)- 1, Patna (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bhagalpur (Bhagalpur) (iii) (Assessment Unit)- 1, Bhagalpur (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Muzaffarpur (Muzaffarpur) (iv) (Verification Unit)- 1, Muzaffarpur (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Jamshedpur (Jamshedpur) (v) (Review Unit)-1, Jamshedpur 15. Principal Chief Commissioner of Income-tax (National Faceless Assessment Centre), Delhi. - (i) Principal Commissioner of Income-tax, (Technical Unit)-1, Delhi (Delhi) (i) (Technical Unit)- 1, Delhi (ii) Principal Commissioner of Income-tax, 2 [ (Technical Unit)-1, Kolkata ] (Kolkata) (ii) 2 [ (Technical Unit)-1, Kolkata ] (iii) Principal Commissioner of Income-tax, 3 [ (Technical Unit)-1, Mumbai ] (Mumbai) (iii) 3 [ (Technical Unit)-1, Mumbai ] (iv) Principal Commissioner of Income-tax, 4 [ (Technical Unit)-1, Chennai ] (Chennai) (iv) 4 [ (Technical Unit)-1, Chennai ] 17 [ SECOND SCHEDULE Sl. No. Principal Chief Commissioner of Income-tax (Headquarters) Principal Commissioner of Income-tax (Headquarters) Income-tax Authorities of Units (1) (2) (3) (4) 1. Principal Chief Commissioner of Income-tax, Kerala (Kochi) (i) Principal Commissioner of Income-tax, (Assessment Unit)-I, Kottayam (Kottayam) (i) (Assessment Unit)-I, Kottayam (ii) Principal Commissioner of Income-tax, (Assessment Unit)-I, Thrissur (Thrissur) (ii) (Assessment Unit)-I, Thrissur (iii) Principal Commissioner of Income-tax, (Verification Unit)-I, Kochi (Kochi) (iii) (Verification Unit)-I, Kochi 2. Principal Chief Commissioner of Income-tax, Odisha (Bhubaneshwar) (i) Principal Commissioner of Income-tax, (Assessment Unit)-I, Bhubaneswar (Bhubaneswar) (i) (Assessment Unit)-I, Bhubaneswar (ii) Principal Commissioner of Income-tax, (Verification Unit)-I, Cuttack (Cuttack) (ii) (Verification Unit)-I, Cuttack 3. Principal Chief Commissioner of Income-tax, NER (Guwahati) (i) Principal Commissioner of Income-tax, (Assessment Unit)-I, Dibrugarh (Dibrugarh) (i) (Assessment Unit)-I, Dibrugarh (ii) Principal Commissioner of Income-tax, (Verification Unit)-I, Jorhat (Jorhat) (ii) (Verification Unit)-I, Jorhat 4. Principal Chief Commissioner of Income-tax, Nagpur (Nagpur) (i) Principal Commissioner of Income-tax, (Verification Unit)-I, Nagpur (Nagpur) (i) (Verification Unit)-I, Nagpur. ] 2. This Notification shall be deemed to have come into force from the 6th day of June, 2022. [F.No. 187/3/2020-ITA-I] (Sourabh Jain) Under Secy. Explanatory Memorandum This notification is in pursuance of Ad.VI Order No. 114 of 2022 dated 6th June, 2022 for reversion/deployment and re-designation of existing posts of Income-tax Authorities. Therefore, this notification is given effect from the said date. It is certified that no person is being adversely affected by giving retrospective effect to this notification. ************** NOTES:- 1. Corrected vide NOTIFICATION NO. 78/2022 dated 04-07-2022 before it was read as, Principal Chief Commissioner of Income-tax, Tamil Nadu (Chennai) 2. Corrected vide NOTIFICATION NO. 78/2022 dated 04-07-2022 before it was read as, (Technical Unit)-2, Kolkata 3. Corrected vide NOTIFICATION NO. 78/2022 dated 04-07-2022 before it was read as, (Technical Unit)-3, Mumbai 4. Corrected vide NOTIFICATION NO. 78/2022 dated 04-07-2022 before it was read as, (Technical Unit)-4, Chennai 5. Omitted vide Notification No. 123/ 2022 dated 14-11-2022 before it was read as, (iv) Principal Commissioner of Income-tax, (Assessment Unit)-8, Mumbai(Mumbai) (iv) (Assessment Unit)- 8, Mumbai 6. Omitted vide Notification No. 123/ 2022 dated 14-11-2022 before it was read as, (iv) Principal Commissioner of Income-tax, (Verification Unit)-4, Mumbai(Mumbai) (iv) (Verification Unit)- 4, Mumbai 7. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, Schedule below (hereinafter referred to as the said Schedule) 8. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, said Schedule 9. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, said Schedule 10. Omitted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, and 11. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, said Schedule 12. Inserted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 13. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, SCHEDULE 14. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, 3. 1 [ Principal Chief Commissioner of Income-tax, Tamil Nadu Puducherry (Chennai) ] (i) Chief Commissioner of Income-tax, Chennai-4 (Chennai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Chennai (Chennai) (i) (Assessment Unit)- 1, Chennai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Chennai (Chennai) (ii) (Assessment Unit)- 2, Chennai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Chennai (Chennai) (iii) (Assessment Unit)- 3, Chennai (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Chennai (Chennai) (iv) (Assessment Unit)- 4, Chennai (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Chennai (Chennai) (v) (Review Unit)-1, Chennai (ii) Chief Commissioner of Income-tax, Chennai-3 (Chennai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-5, Chennai (Chennai) (i) (Assessment Unit)- 5, Chennai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-6, Chennai (Chennai) (ii) (Assessment Unit)- 6, Chennai (iii) Principal Commissioner of Income-tax, (Verification Unit)-1, Chennai (Chennai) (iii) (Verification Unit)- 1, Chennai (iv) Principal Commissioner of Income-tax, (Review Unit)- 2, Chennai (Chennai) (iv) (Review Unit)-2, Chennai (iii) Chief Commissioner of Income-tax, Tiruchirappalli (Tiruchirappalli ) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Salem (Salem) (i) (Assessment Unit)- 1, Salem (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Kottayam (Kottayam) (ii) (Assessment Unit)- 1, Kottayam (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Thrissur (Thrissur) (iii) (Assessment Unit)- 1, Thrissur (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Coimbatore (Coimbatore) (iv) (Verification Unit)- 1, Coimbatore (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Trichy (Trichy) (v) (Verification Unit)- 1, Trichy (vi) Principal Commissioner of Income-tax, (Verification Unit)-1, Kochi (Kochi) (vi) (Verification Unit)-1, Kochi 15. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, 5. Principal Chief Commissioner of Income-tax, Andhra Pradesh and Telangana (Hyderabad) (i) Chief Commissioner of Income-tax, Vijayawada (Vijayawada) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Hyderabad (Hyderabad) (i) (Assessment Unit)- 1, Hyderabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Hyderabad (Hyderabad) (ii) (Assessment Unit)- 2, Hyderabad (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Hyderabad (Hyderabad) (iii) (Assessment Unit)- 3, Hyderabad (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Hyderabad (Hyderabad) (iv) (Assessment Unit)- 4, Hyderabad (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Hyderabad (Hyderabad) (v) (Verification Unit)- 1, Hyderabad (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Hyderabad (Hyderabad) (vi) (Review Unit)-1, Hyderabad (ii) Chief Commissioner of Income-tax, Visakhapatnam (Visakhapatnam) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Visakhapatnam (Visakhapatnam) (i) (Assessment Unit)- 1, Visakhapatnam (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bhubaneswar (Bhubaneswar) (ii) (Assessment Unit)- 1, Bhubaneswar (iii) Principal Commissioner of Income-tax, (Verification Unit)-1, Guntur (Guntur) (iii) (Verification Unit)- 1, Guntur (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Cuttack (Cuttack) (iv) (Verification Unit)- 1, Cuttack 6. Principal Chief Commissioner of Income-tax, West Bengal Sikkim.(Kolkata) (i) Chief Commissioner of Income-tax, Kolkata-6 (Kolkata) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Kolkata (Kolkata) (i) (Assessment Unit)- 1, Kolkata (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Kolkata (Kolkata) (ii) (Assessment Unit)- 2, Kolkata (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Kolkata (Kolkata) (iii) (Assessment Unit)- 3, Kolkata (iv) Principal Commissioner of Income-tax, (Review Unit)- 1, Kolkata (Kolkata) (iv) (Review Unit)-1, Kolkata (ii) Chief Commissioner of Income-tax, Kolkata-3(Kolkata) (i) Principal Commissioner of Income-tax, (Assessment Unit)-4, Kolkata (Kolkata) (i) (Assessment Unit)- 4, Kolkata (ii) Principal Commissioner of Income-tax, (Assessment Unit)-5, Kolkata(Kolkata) (ii) (Assessment Unit)- 5, Kolkata (iii) Principal Commissioner of Income-tax, (Assessment Unit)-6, Kolkata(Kolkata) (iii) (Assessment Unit)- 6, Kolkata (iv) Principal Commissioner of Income-tax, (Review Unit)- 2, Kolkata(Kolkata) (iv) (Review Unit)-2, Kolkata (iii) Chief Commissioner of Income-tax, Kolkata-4(Kolkata) (i) Principal Commissioner of Income-tax, (Assessment Unit)-7, Kolkata (Kolkata) (i) (Assessment Unit)- 7, Kolkata (ii) Principal Commissioner of Income-tax, (Assessment Unit)-8, Kolkata (Kolkata) (ii) (Assessment Unit)- 8, Kolkata (iii) Principal Commissioner of Income-tax, (Assessment Unit)-9, Kolkata(Kolkata) (iii) (Assessment Unit)- 9, Kolkata (iv) Principal Commissioner of Income-tax, (Assessment Unit)-1, Dibrugarh (Dibrugarh) (iv) (Assessment Unit)- 1, Dibrugarh (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Jorhat (Jorhat) (v) (Verification Unit)- 1, Jorhat (iv) Chief Commissioner of Income-tax, Kolkata-5(Kolkata) (i) Principal Commissioner of Income-tax, (Verification Unit)-1, Kolkata (Kolkata) (i) (Verification Unit)- 1, Kolkata (ii) Principal Commissioner of Income-tax, (Verification Unit)-2, Kolkata (Kolkata) (ii) (Verification Unit)- 2, Kolkata (iii) Principal Commissioner of Income-tax, (Verification Unit)-3, Kolkata (Kolkata) (iii) (Verification Unit)- 3, Kolkata (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Burdwan (Burdwan) (iv) (Verification Unit)- 1, Burdwan 16. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, 8. Principal Chief Commissioner of Income-tax, Pune (Pune) (i) Chief Commissioner of Income-tax, Thane (Thane) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Pune (Pune) (i) (Assessment Unit)- 1, Pune (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Pune(Pune) (ii) (Assessment Unit)- 2, Pune (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Thane (Thane) (iii) (Assessment Unit)- 1, Thane (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Pune(Pune) (iv) (Verification Unit)- 1, Pune (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Thane (Thane) (v) (Verification Unit)- 1, Thane (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Pune(Pune) (vi) (Review Unit)-1, Pune (ii) Chief Commissioner of Income-tax, Nashik (Nashik) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Aurangabad (Aurangabad) (i) (Assessment Unit)- 1, Aurangabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Kolhapur (Kolhapur) (ii) (Assessment Unit)- 1, Kolhapur (iii) Principal Commissioner of Income-tax, (Verification Unit)-1, Nashik (Nashik) (iii) (Verification Unit)- 1, Nashik (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Nagpur (Nagpur) (iv) (Verification Unit)- 1, Nagpur 17. Inserted vide NOTIFICATION NO. 39/2024 dated 22-04-2024

39/2024 - Dated: 22-4-2024 - Income Tax - Control of income-tax authorities - U/s 118 - Amendment in Notification No. 60/2022 dated the 10th June, 2022 read with corrigendum Notification Number 78/2022 dated the 4th July, 2022
123/2022 - Dated: 14-11-2022 - Income Tax - Control of income-tax authorities u/s 118 of IT ACT 1961 - Seeks to amend Notification No. 60/2022 dated the 10th June, 2022.
78/2022 - Dated: 4-7-2022 - Income Tax - Corrigendum - Notification No. 60/2022 dated 10 June 2022