Section 120(1) and (2) of Income-tax Act, 1961 – Jurisdiction of Director
General/Director (Intelligence & Criminal Investigation) – Supersession of Notification Nos. S.O. 883(E), Dated 14-9-2001; S.O. 494(E), Dated 13-3-2008; S.O. 855(E) and S.O. 856(E), Both Dated 31-5-2007
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income tax Act, 1961 [43 of 1961], and in supersession of the notifications of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Number(s) S.O. 883(E), dated 14th September, 2001, S.O. 494(E), dated 13th March, 2008, S.O. 855(E), dated 31st May, 2007 and S.O. 856(E), dated 31st May, 2007, the Central Board of Direct Taxes hereby directs that :-
(i) the Director General of Income-tax specified in column (2) of the Schedule-I annexed to this notification, having his headquarters at the place specified in the corresponding entries in column (3) of the said Schedule shall exercise the powers and perform the functions in respect of such territorial area or of such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases, in respect of which the Directors of Income-tax specified in the corresponding entries in column (4) of the said Schedule are having jurisdiction;
(ii) the Directors of Income-tax specified in column (2) annexed to this notification, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-2, shall exercise powers and perform functions specified in column (5) of the aforesaid Schedule in respect of territorial areas specified in column (4) of the aforesaid Schedule;
2. The Directors of Income-tax specified in column (2) of the said Schedule-2 shall issue
orders in writing to the income-tax authorities subordinate to them for the exercise of such powers under the Income-tax Act by them, which may be specified therein, in respect of territorial areas under their jurisdiction.
The Details are given in Schedule with Notification on http://www.incometaxindia.gov.in/
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