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Jurisdiction of Income tax Authorities - powers and functions of the Assessing Officer concurrently to facilitate the conduct of e-assessment proceedings

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..... 2018 as per the notification numbers S.O. 3264 dated 12th September, 2019, S.O. No. 3265 dated 12th September, 2019 and S.O. 3435 dated 23rd September, 2019 published in the Gazette of India, Extraordinary, under Part II, Section 3, Sub-section (ii). SCHEDULE S. No. INCOME-TAX AUTHORITY HEADQUARTERS (1) (2) (3) 1. Chief Commissioner of Income-tax (ReAC), Delhi Delhi 2. Income-tax Officer (HQ), O/o Chief Commissioner of Income-tax (ReAC) Delhi Delhi 3. Additional /Joint Commissioner of Income-tax (ReAC) (Technical Unit), Delhi Delhi 4. Deputy /Assistant Commissioner of Income-tax (ReAC) (Technical Unit), Delhi-1 Delhi .....

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..... . Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Delhi-1 Delhi 20. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1), Delhi Delhi 21. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Delhi Delhi 22. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(2), Delhi Delhi 23. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(3), Delhi Delhi 24. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(2), Delhi Delhi 25. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)1(2)(1)Delhi Delhi .....

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..... ipal Commissioner of Income-tax (ReAC), Delhi -2 Delhi 41. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Delhi- 2 Delhi 42. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1), Delhi Delhi 43. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1)(1), Delhi Delhi 44. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(2), Delhi Delhi 45. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(3), Delhi Delhi 46. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(2), Delhi Delhi 47. Deputy /A .....

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..... ation Unit)-2(1)(3) Delhi Delhi 62. Principal Commissioner of Income-tax (ReAC), Delhi -3 Delhi 63. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Delhi-3 Delhi 64. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(1), Delhi Delhi 65. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-3(1)(1), Delhi Delhi 66. Income-tax Officer (ReAC) (Assessment Unit)-3(1)(2), Delhi Delhi 67. Income-tax Officer (ReAC) (Assessment Unit)-3(1)(3), Delhi Delhi 68. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3( .....

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..... Delhi 83. Income-tax Officer (ReAC) (Verification Unit)-3(1)(3) Delhi Delhi 84. Principal Commissioner of Income-tax (ReAC), Delhi -4 Delhi 85. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Delhi- 4 Delhi 86. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-4(1), Delhi Delhi 87. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-4(1)(1), Delhi Delhi 88. Income-tax Officer (ReAC) (Assessment Unit)-4(1)(2), Delhi Delhi 89. Income-tax Officer (ReAC) (Assessment Unit)-4(1)(3), Delhi De .....

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..... lhi 104. Income-tax Officer (ReAC) (Verification Unit)-4(1)(2), Delhi Delhi 105. Income-tax Officer (ReAC) (Verification Unit)-4(1)(3) Delhi Delhi 106. Principal Commissioner of Income-tax (ReAC), Delhi -5 Delhi 107. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Delhi- 5 Delhi 108. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-5(1), Delhi Delhi 109. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-5(1)(1), Delhi Delhi 110. Income-tax Officer (ReAC) (Assessment Unit)-5(1)(2), Delhi Delhi .....

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..... Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-5(1)(1) Delhi Delhi 126. Income-tax Officer (ReAC) (Verification Unit)-5(1)(2), Delhi Delhi 127. Income-tax Officer (ReAC) (Verification Unit)-5(1)(3) Delhi Delhi 128. Principal Commissioner of Income-tax (ReAC), Ahmedabad-1 Ahmedabad 129. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Ahmedabad-1 Ahmedabad 130. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1), Ahmedabad Ahmedabad 131. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Ahmedabad Ahmedabad .....

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..... Ahmedabad 146. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-1(1), Ahmedabad Ahmedabad 147. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-1(1)(1) Ahmedabad Ahmedabad 148. Income-tax Officer (ReAC) (Verification Unit)-1(1)(2), Ahmedabad Ahmedabad 149. Income-tax Officer (ReAC) (Verification Unit)-1(1)(3) Ahmedabad Ahmedabad 150. Principal Commissioner of Income-tax (ReAC), Ahmedabad-2 Ahmedabad 151. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Ahmedabad-2 Ahmedabad 152. Additional /Joint Commissioner of Income-tax (R .....

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..... 166. Income-tax Officer (ReAC) (Assessment Unit)-2(4)(2), Ahmedabad Ahmedabad 167. Income-tax Officer (ReAC) (Assessment Unit)-2(4)(3), Ahmedabad Ahmedabad 168. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-2(1), Ahmedabad Ahmedabad 169. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-2(1)(1) Ahmedabad Ahmedabad 170. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(2), Ahmedabad Ahmedabad 171. Income-tax Officer (ReAC) (Verification Unit)-2(1)(3) Ahmedabad Ahmedabad 172. Chief Commissioner of Income-tax (ReAC), Mumbai Mumbai 173. .....

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..... 187. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Mumbai-1 Mumbai 188. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1), Mumbai Mumbai 189. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Mumbai Mumbai 190. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(2), Mumbai Mumbai 191. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(3), Mumbai Mumbai 192. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(2), Mumbai Mumbai 193. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)- 1(2)(1)Mumbai .....

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..... 208. Principal Commissioner of Income-tax (ReAC), Mumbai -2 Mumbai 209. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Mumbai-2 Mumbai 210. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1), Mumbai Mumbai 211. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1)(1), Mumbai Mumbai 212. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(2), Mumbai Mumbai 213. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(3), Mumbai Mumbai 214. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(2), Mumbai Mumbai .....

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..... 229. Income-tax Officer (ReAC) (Verification Unit)-2(1)(3) Mumbai Mumbai 230. Principal Commissioner of Income-tax (ReAC), Mumbai -3 Mumbai 231. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Mumbai-3 Mumbai 232. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(1), Mumbai Mumbai 233. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-3(1)(1), Mumbai Mumbai 234. Income-tax Officer (ReAC) (Assessment Unit)-3(1)(2), Mumbai Mumbai 235. Income-tax Officer (ReAC) (Assessment Unit)-3(1)(3), Mumbai Mumbai 236. .....

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..... Income-tax Officer (ReAC) (Verification Unit)-3(1)(2), Mumbai Mumbai 251. Income-tax Officer (ReAC) (Verification Unit)-3(1)(3) Mumbai Mumbai 252. Principal Commissioner of Income-tax (ReAC), Mumbai -4 Mumbai 253. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Mumbai-4 Mumbai 254. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-4(1), Mumbai Mumbai 255. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-4(1)(1), Mumbai Mumbai 256. Income-tax Officer (ReAC) (Assessment Unit)-4(1)(2), Mumbai Mumbai 257. I .....

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..... missioner of Income-tax (ReAC) (Verification Unit)-4(1)(1) Mumbai Mumbai 272. Income-tax Officer (ReAC) (Verification Unit)-4(1)(2), Mumbai Mumbai 273. Income-tax Officer (ReAC) (Verification Unit)-4(1)(3) Mumbai Mumbai 274. Principal Commissioner of Income-tax (ReAC), Pune-1 Pune 275. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Pune-1 Pune 276. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1), Pune Pune 277. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Pune Pune 278. Income-tax Officer (ReAC) (Assessme .....

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..... 293. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-1(1)(1) Pune Pune 294. Income-tax Officer (ReAC) (Verification Unit)-1(1)(2), Pune Pune 295. Income-tax Officer (ReAC) (Verification Unit)-1(1)(3) Pune Pune 296. Principal Commissioner of Income-tax (ReAC), Pune-2 Pune 297. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Pune-2 Pune 298. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1), Pune Pune 299. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1)(1), Pune Pune 300. .....

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..... ne Pune 315. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-2(1)(1) Pune Pune 316. Income-tax Officer (ReAC) (Verification Unit)-2(1)(2), Pune Pune 317. Income-tax Officer (ReAC) (Verification Unit)-2(1)(3) Pune Pune 318. Chief Commissioner of Income-tax (ReAC), Chennai Chennai 319. Income-tax Officer (HQ), O/o Chief Commissioner of Income-tax (ReAC) Chennai Chennai 320. Additional /Joint Commissioner of Income-tax (ReAC) (Technical Unit), Chennai Chennai 321. Deputy /Assistant Commissioner of Income-tax (ReAC) (Technical Unit), Chennai-1 C .....

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..... ioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Chennai Chennai 336. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(2), Chennai Chennai 337. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(3), Chennai Chennai 338. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(2), Chennai Chennai 339. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)- 1(2)(1)Chennai Chennai 340. Income-tax Officer (ReAC) (Assessment Unit)-1(2)(2), Chennai Chennai 341. Income-tax Officer (ReAC) (Assessment Unit)-1(2)(3), Chennai Chennai 342. Additional /Joint Commissioner .....

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..... ommissioner of Income-tax (ReAC) (Assessment Unit)-2(1), Chennai Chennai 357. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1)(1), Chennai Chennai 358. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(2), Chennai Chennai 359. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(3), Chennai Chennai 360. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(2), Chennai Chennai 361. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)2(2)(1)Chennai Chennai 362. Income-tax Officer (ReAC) (Assessment Unit)-2(2)(2), Chennai Chennai 363. Incom .....

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..... er (HQ) O/o Principal Commissioner of Income-tax (ReAC), Chennai-3 Chennai 378. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(1), Chennai Chennai 379. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-3(1)(1), Chennai Chennai 380. Income-tax Officer (ReAC) (Assessment Unit)-3(1)(2), Chennai Chennai 381. Income-tax Officer (ReAC) (Assessment Unit)-3(1)(3), Chennai Chennai 382. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(2), Chennai Chennai 383. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)3(2)(1)Chennai Chennai 384. .....

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..... Principal Commissioner of Income-tax (ReAC), Chennai -4 Chennai 399. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Chennai-4 Chennai 400. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-4(1), Chennai Chennai 401. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-4(1)(1), Chennai Chennai 402. Income-tax Officer (ReAC) (Assessment Unit)-4(1)(2), Chennai Chennai 403. Income-tax Officer (ReAC) (Assessment Unit)-4(1)(3), Chennai Chennai 404. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-4(2), Chennai Chennai 405. .....

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..... 419. Income-tax Officer (ReAC) (Verification Unit)-4(1)(3) Chennai Chennai 420. Principal Commissioner of Income-tax (ReAC), Bengaluru-1 Bengaluru 421. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Bengaluru-1 Bengaluru 422. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1), Bengaluru Bengaluru 423. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Bengaluru Bengaluru 424. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(2), Bengaluru Bengaluru 425. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(3), Bengaluru Bengaluru .....

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..... ReAC) (Verification Unit)-1(1)(1) Bengaluru Bengaluru 440. Income-tax Officer (ReAC) (Verification Unit)-1(1)(2), Bengaluru Bengaluru 441. Income-tax Officer (ReAC) (Verification Unit)-1(1)(3) Bengaluru Bengaluru 442. Principal Commissioner of Income-tax (ReAC), Bengaluru-2 Bengaluru 443. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Bengaluru-2 Bengaluru 444. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1), Bengaluru Bengaluru 445. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1)(1), Bengaluru Bengaluru 446. In .....

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..... 460. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-2(1), Bengaluru Bengaluru 461. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-2(1)(1) Bengaluru Bengaluru 462. 1 [ Income-tax Officer (ReAC) (Verification Unit)-2(1)(2), Bengaluru ] Bengaluru 463. Income-tax Officer (ReAC) (Verification Unit)-2(1)(3) Bengaluru Bengaluru 464. Chief Commissioner of Income-tax (ReAC), Kolkata Kolkata 465. Income-tax Officer (HQ), O/o Chief Commissioner of Income-tax (ReAC) Kolkata Kolkata 466. Additional /Joint Commissioner of Income-tax (ReAC) (Technical Unit), Kolkata .....

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..... ssioner of Income-tax (ReAC) (Assessment Unit)-1(1), Kolkata Kolkata 481. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Kolkata Kolkata 482. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(2), Kolkata Kolkata 483. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(3), Kolkata Kolkata 484. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(2), Kolkata Kolkata 485. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)- 1(2)(1)Kolkata Kolkata 486. Income-tax Officer (ReAC) (Assessment Unit)-1(2)(2), Kolkata Kolkata 487. Income .....

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..... (HQ) O/o Principal Commissioner of Income-tax (ReAC), Kolkata-2 Kolkata 502. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1), Kolkata Kolkata 503. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1)(1), Kolkata Kolkata 504. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(2), Kolkata Kolkata 505. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(3), Kolkata Kolkata 506. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(2), Kolkata Kolkata 507. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)2(2)(1)Kolkata Kolkata 508. .....

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..... Principal Commissioner of Income-tax (ReAC), Kolkata -3 Kolkata 523. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Kolkata-3 Kolkata 524. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(1), Kolkata Kolkata 525. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-3(1)(1), Kolkata Kolkata 526. Income-tax Officer (ReAC) (Assessment Unit)-3(1)(2), Kolkata Kolkata 527. Income-tax Officer (ReAC) (Assessment Unit)-3(1)(3), Kolkata Kolkata 528. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(2), Kolkata Kolkata 529. .....

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..... 543. Income-tax Officer (ReAC) (Verification Unit)-3(1)(3) Kolkata Kolkata 544. Principal Commissioner of Income-tax (ReAC), Kolkata -4 Kolkata 545. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Kolkata-4 Kolkata 546. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-4(1), Kolkata Kolkata 547. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-4(1)(1), Kolkata Kolkata 548. Income-tax Officer (ReAC) (Assessment Unit)-4(1)(2), Kolkata Kolkata 549. Income-tax Officer (ReAC) (Assessment Unit)-4(1)(3), Kolkata Kolkata 550. .....

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..... 564. Income-tax Officer (ReAC) (Verification Unit)-4(1)(2), Kolkata Kolkata 565. Income-tax Officer (ReAC) (Verification Unit)-4(1)(3) Kolkata Kolkata 566. Principal Commissioner of Income-tax (ReAC), Hyderabad-1 Hyderabad 567. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Hyderabad-1 Hyderabad 568. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1), Hyderabad Hyderabad 569. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Hyderabad Hyderabad 570. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(2), Hyderabad Hyder .....

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..... (Verification Unit)-1(1), Hyderabad Hyderabad 585. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-1(1)(1) Hyderabad Hyderabad 586. Income-tax Officer (ReAC) (Verification Unit)-1(1)(2), Hyderabad Hyderabad 587. Income-tax Officer (ReAC) (Verification Unit)-1(1)(3) Hyderabad Hyderabad 588. Principal Commissioner of Income-tax (ReAC), Hyderabad-2 Hyderabad 589. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Hyderabad-2 Hyderabad 590. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1), Hyderabad Hyderabad 591. Deputy /A .....

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..... 605. Income-tax Officer (ReAC) (Assessment Unit)-2(4)(3), Hyderabad Hyderabad 606. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-2(1), Hyderabad Hyderabad 607. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-2(1)(1) Hyderabad Hyderabad 608. Income-tax Officer (ReAC) (Verification Unit)-2(1)(2), Hyderabad Hyderabad 609. Income-tax Officer (ReAC) (Verification Unit)-2(1)(3) Hyderabad Hyderabad 2. This notification shall come into force from the date of its publication in the Official Gazette. [F.No. 187/7/2019-ITA-I] RAJARAJESWARI R., Under Secy. ************** NOTES:- 1. Substituted vide NOTIFICATION NO. 108/2019 .....

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