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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby- (a) directs that the Commissioner of Income-tax specified in column (2) of the Schedule hereto annexed, having his headquarters at the place specified in the corresponding entry in column (3) of the said Schedule, shall exercise the concurrent powers- (i) of processing of statement of tax deducte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or Joint Commissioners of Income-tax, who are subordinate to him, in respect of such cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule; (c) authorizes the Additional Commissioners or Joint Commissioners of Income-tax, referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the fun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eque Drawing and Disbursing Officer or any other person by whatever name called to whom the deductor reports the tax so deducted, under Chapter XVII-B of the Income-tax Act, 1961 read with Rule 30 of the Income-tax rules, 1962. 3. All cases where certificates have been issued under section 195 or section 197 of the Income-tax Act, 1961. 4. All cases where declaration has been furnished under sec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X