Jurisdiction of income-tax authorities - Change in some Designation of the Income-tax Authorities, Headquarters and jurisdictions - Seeks to amend in Notification No. 51/2014 dated 22nd October, 2014 - 122/2022 - Income Tax

MINISTRY OF FINANCE (Department Of Revenue) (Central Board of Direct Taxes) NOTIFICATION NO. 122/2022 New Delhi, the 14th November, 2022 (INCOME TAX) S.O. 5256(E) .-In exercise of the powers conferred by section 118 and sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes number 51/2014 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 2753(E) dated the 22nd October, 2014 , namely:- In the said notification, in the SCHEDULE,- (I) in Sl.No 6, in column number (4), clause (iii) shall be omitted; (II) for Sl.No 7 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- Sl. No Designation of the Income-tax Authorities Headquarters Jurisdiction (1) (2) (3) (4) 7. Chief Commissioner of Income-tax, Bangalore-1 Bangalore (i) Principal Commissioner/ Commissioner of Income-tax, Bangalore-1 (ii) Principal Commissioner/ Commissioner of Income-tax, Bangalore-2 (iii) Principal Commissioner/ Commissioner of Income-tax, Bangalore-3 (iv) Principal Commissioner/ Commissioner of Income-tax, Hubbali (v) Principal Commissioner/ Commissioner of Income-tax, Panaji . (III) for Sl.No 32 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- Sl. No Designation of the Income-tax Authorities Headquarters Jurisdiction (1) (2) (3) (4) 32. Chief Commissioner of Income-tax, Mumbai - 3 Mumbai (i) Principal Commissioner/ Commissioner of Income-tax, Mumbai - 6 (ii) Principal Commissioner/ Commissioner of Income-tax, Mumbai 27 . (IV) for Sl.No 34 and the entries relating thereto, the following serial numbers and the entries shall respectively be substituted, namely:- Sl. No Designation of the Income-tax Authorities Headquarters Jurisdiction (1) (2) (3) (4) 34. Chief Commissioner of Income-tax, Mumbai 5 Mumbai (i) Principal Commissioner/ Commissioner of Income-tax, Mumbai - 19 (ii) Principal Commissioner/ Commissioner of Income-tax, Mumbai 20 35. Chief Commissioner of Income-tax, Mumbai 6 Mumbai (i) Principal Commissioner/ Commissioner of Income-tax, Mumbai 17 (ii) Principal Commissioner/ Commissioner of Income-tax, Mumbai 41 (iii) Principal Commissioner/ Commissioner of Income-tax, Mumbai 42 . 2. This notification shall come into force from the date of publication in the Official Gazette. [F.No.187/3/2020-ITA-I] SOURABH JAIN, Under Secy. Note: The principal notification number 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) and last amended by notification number 78/2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 3303(E) dated the 25th September, 2020.