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TMI BlogSection 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O.1942(E), dated the 19th August, 2011.X X X X Extracts X X X X X X X X Extracts X X X X ..... this notification, having his headquarters at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise powers and perform functions in respect of such territorial areas or such persons or classes of persons or such incomes or classes of incomes or such cases or classes of cases, in respect of which the Directors of Income-tax specified in column (4) of the said Schedule are having jurisdiction; (ii) directs that the Director(s). of Income-tax specified in column (2) of the Schedule-II annexed to the notification, having their headquarters at the places specified in the corresponding entry in column (3) of the Schedule-II, shall exercise powers and perform functions specified in column (5) of the Schedule-II in respect of the territorial areas specified in corresponding entry of column (4) of the aforesaid Schedule-II; (iii) authorises the Director General of Income-tax (Intelligence and Criminal Investigation) specified in column (2) of Schedule-I or Director(s) of Income-tax (Intelligence and Criminal Investigation)-specified in column (2) of Schedule-II in this Notification to issue orders in writing to the Income-tax authorities subord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eto of the said Act. Areas within the limits of the National Capital Territory of Delhi connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 2. Director of Income- tax (Intelligence and Criminal Investigation), Delhi Delhi Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the National Capital Territory of Delhi All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA and corresponding provisions of Chapter XXI (Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gal and Sikkim, union territory of Andaman and Nicobar Islands All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 6. Director of Income-tax (Intelligence and Investigation), Chandigarh Chandigarh Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the states of Haryana, Himachal Pradesh, Punjab and 1 [ the Union territory of Jammu and Kashmir, Union territory of Ladakh ] and union territory of Chandigarh All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur (x) Basti (xi) Gonda (xii) Bahraich (xiii) Balrampur (xiv) Shravasti (xv) AmbedkarNagar (xvi) Siddharth Nagar (xvii) Sant Kabir Nagar (xviii) Allahab ad (xix) Mirzapur (xx) Fatehpur (xxi) Sonbhadra (xxii) Kaushambi (xxxii) Varanasi (xxiv) Bhadohi (Sant Ravidas Nagar) (xxv) Ballia (xxvi) Ghazipur (xxxii) Chandauli (xxviii) Gorakhpur (xxix) Deoria (xxx) Mau (xxxi) Azamgarh (xxxii) Kushinagar (xxxiii) Maharajganj (xxxiv) Bareilly (xxxv) Shahjahanpur (xxxvi) Pilibhit (xxxvii) Hardoi (xxxviii) Sitapur (xxxix) Lakhimpur Kheri (xl) Moradabad (xli) Bijnor (xlii) Rampur (xliii) Badaun (xliv) Amroha (Jyotiba Phule Nagar) (xlv) Sambhal 2 [ **** ] All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 12. Director of Income-tax (Intelligence and Criminal Investigation), Patna Patna Areas within the limits of the states of Bihar and Jharkhand All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 13. Director of Income-tax (Intelligence and Criminal Investigation), Bhopal Bhopal Areas within the limits of the states of Madhya Pradesh and Chhattisgarh All powers and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adchiroli in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax, Nagpur All powers and functions related to and in connection with collection, collation, verification and dissemination of the information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limit of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 16. Director of Income-tax (Intelligence and Criminal Investigation), Hyderabad Hyderabad Areas within the limits of the states of Andhra Pradesh and Telangana; Yanam of union territory of Puducherry All powers and functions related to and in connection with collection, collation, verification and dissemination of information under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce and Criminal Investigation), Bengaluru Bengaluru Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the states of Karnataka and Goa All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 2. This notification shall come into force from the date of publication in the Official Gazettee. [F. No. 187/37/2014(ITA.I)] DEEPSHIKHA SHARMA Director to the Government of India ************ NOTES:- 1. Substituted vide NOTIFICATION NO. 94/2019 dated 05-11-2019 w.e.f. 31-10-2019 before it was read as Jammu and Kashmir 2. Omitted vide NOTIFICATION NO. 50/2024 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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