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

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..... ANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NOTIFICATION NO. 83/2013 DATED 25-10-2013 S.O.3251(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) , 1 [the Central Board of Direct Taxes hereby directs that Chief Commissioner specified in column (2) of the Schedule below], having hi .....

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..... er Unit) Kolkata 2. This notification shall come into force from the date of its publication in the Official Gazette. F. No.187/16/2013/ITA.I (Surabhi Sharma) Under Secy. ---------------------- Notes:- 1. Substituted vide NOTIFICATION NO. 89/2013 d ated: November 06, 2013 , before it was read as, the Central Board of Direct Taxes hereby direct .....

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