Section 120(1) and (2) of the Income-tax Act, 1961 – Income-tax authorities – Jurisdiction of DG (Investigation)/Commissioners – Amendment in Notification No. S.O. 734(E), dated 31-7-2001
- Monday, August 29, 2011, 10:23
- Income Tax
- Notification
NOTIFICATION NO. 46/2011, DATED 26-8-2011
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number S.O. 734(E), dated the 31st July, 2001, namely:-
In the Schedule-I to the said Notification, for serial number 9 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-
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“(1)
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(2)
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(3)
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(4)
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9.
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Director General of Income-tax, (Investigation), Chandigarh
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Chandigarh
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(i) Commissioner of Income-tax (Central), Ludhiana;
(ii) Director of Income-tax (Investigation), Panchkula;
(iii) Director of Income-tax (Investigation), Ludhiana;
(iv) Commissioner of Income-tax (CIB), Chandigarh;
(v) Commissioner of Income-tax (Central), Gurgaon.”
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