TMI BlogSection 120(1) and (2) of the Income-tax Act, 1961 – CBDT authorises the Director General of Income-tax (Investigation)X X X X Extracts X X X X X X X X Extracts X X X X ..... es the Director General of Income-tax specified in column (2) of Schedule annexed hereto, or the Principal Director or Director of Income-tax specified in column (4) of the Schedule to issue orders in writing for the exercise of the concurrent powers and performs the functions of an Assessing Officer to an Assistant Director of Income-tax or Deputy Director of Income-tax who are subordinate to them, in respect of cases or class of cases falling within the territorial areas specified in column (6) of the Schedule for the purpose of the said Act. SCHEDULE Sl. No. Director General of Income-tax (Investigation) Head Quarters Principal Director / Director of Income-tax (Inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agar (v) Panchmahal (vi) Dahod (vii) Vadodara (viii) Chhota Udaipur (ix) Narmada (x) Surat (xi) Tapi (xii) Dang (xiii) Navsari (xiv) Valsad (xv) Bharuch 2 Director General of Income-tax (Investigation), Karnataka and Goa Bengaluru Principal Director/ Director of Income-tax (Investigation), Bengaluru Bengaluru Areas within the limits of revenue districts in the State of Karnataka (including any district carved out from these subsequently): (i) Bengaluru Urban (ii) Bengaluru Rural (iii) Kolar (iv) Chickballapur (v) Ramanagaram (vi) Tumkur ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handigarh Principal Director/ Director of Income-tax (Investigation), Chandigarh Chandigarh Areas within the limits of the States of Haryana and Himachal Pradesh and Union territory of Chandigarh Principal Director/ Director of Income-tax (Investigation), Ludhiana Ludhiana Areas within the limits of the States of Punjab and Jammu and Kashmir 5 Director General of Income-tax (Investigation), Tamil Nadu and Puducherry Chennai Principal Director/ Director of Income-tax (Investigation), Chennai Chennai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jaipur Jaipur Areas within the limits of the State of Rajasthan 9 Director General of Income-tax (Investigation), Kerala Kochi Principal Director/Director of Income-tax (Investigation), Kochi Kochi Areas within the limits of the state of Kerala (including Union territory) of Lakshadweep; and Mahe of Union territory of Puducherry 10 Director General of Income-tax (Investigation), West Bengal, Sikkim and North Eastern Region Kolkata Principal Director/ Director of Income-tax (Investigation), Kolkata Kolkata Areas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (xxxvii) Mau (xxxviii) Mirzapur (xxxix) Sant Ravidas Nagar (xl) Sonbhadra (xli) Varanasi (xlii) Ballia (xliii) Moradabad (xliv) Bijnor (xlv) Jyotiba Phule Nagar i.e., Amroha (xlvi) Rampur (xlvii) Badaun (xlviii) Sant Kabir Nagar (xlix) Siddhartha Nagar (l) Srawasti (li) Sambhal Principal Director/ Director of Income-tax (Investigation), Kanpur Kanpur Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand: (i) Banda (ii) Chitrakut (iii) Hamirpur (iv) Jalaun (v) Ramabai Naga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Director General of Income-tax (Investigation), Bihar and Jharkhand Patna Principal Director/ Director of Income-tax (Investigation), Patna Patna Areas within the limits of the States of Bihar and Jharkhand 14 Director General of Income-tax (Investigation), Maharashtra (Except Mumbai) Pune Principal Director/ Director of Income-tax (Investigation), Pune Pune Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Pune (ii) Satara (iii) Sangli (iv) Solapur (v) Sindhudurg (vi) Palghar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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