Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - 16/2013 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (Central Board of Direct Taxes) NOTIFICATION No. 16/2013 Income Tax New Delhi, the 26th February, 2013 S.O. 462(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) , the Central Board of Direct Taxes hereby directs that the Director General of Income-tax (Systems) specified in column (2) of the Schedule below, having his headquarters at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such cases or classes of cases, in respect of which the Commissioner of Income-tax specified in the corresponding entries in column (4) of the said Schedule has jurisdiction vested in him. Schedule Sl.No. Designation of Income-tax Authority Headquarters Jurisdiction (1) (2) (3) (4) 1 Director General of Income-tax (Systems) New Delhi Commissioner of Incometax, Centralised Processing Cell (TDS) 2. This notification shall come into force from the date of its publication in the Official Gazette. F.No. 187/5/2013-ITA.I (Surabhi Sharma) Under Secretary to the Government of India