TMI BlogAllocation of areas of jurisdiction among the Competent Authorities authorized u/s 5(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act - Supersession Notification No. 02 of 2021 G.S.R, 499(E), dated the 19th July, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue) (COMPETENT AUTHORITY CELL) NOTIFICATION No. 04 of 2023 New Delhi, the 31st July, 2023 G.S.R. 571(E) . In exercise of the powers conferred under section 7 of the Prohibition of Benami Property Transactions Act, 1988 [hereinafter called as Act ](45 of 1988) as amended by Finance Act, 2021 (13 of 2021), and in supersession of the notification number 02 of 2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the powers and performing the functions under the Prohibition of Benami Property Transactions Act, 1988 having headquarters at Kolkata, Bhubaneshwar, Patna, Guwahati. 2. Competent Authority, Chennai All the cases referred by Income Tax Authorities* exercising the powers and performing the functions under the Prohibition of Benami Property Transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respective Income Tax Authorities in this regard shall be same as provided for in CBDT Notification No 40/2017/F. No. 173/429/2016-ITA-I dated 18-05-2017 [S.O. 1621(E)] published in Part II, Section 3, Sub-section (ii) of the Gazette of India, Extraordinary. The work performed by the Competent Authorities authorized under sub-section (1) of section 5 of the Smugglers and Foreign Excha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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