Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - 198/2007 - Income Tax

Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities NOTIFICATION NO. 198/2007, dated 31-5-2007 In exercise of the powers conferred by sub-section (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 specified in column (2) of the Schedule below, having his headquarter 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 territorial area or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases, in respect of which the Director of Income-tax specified in the corresponding entries in column (4) of the said Schedule having jurisdiction vested in him Schedule S. No. Designation of Income-tax authorities Headquarters Jurisdiction (1) (2) (3) (4) 1. Director General of Income-tax (Intelligence), Delhi New Delhi Director of Income-tax (Intelligence), Delhi 2. This notification shall come into force from the date of its publication in the Official Gazette. [F. NO.187/05/2007-ITA.I]