The Office of the Principal Chief Commissioner of Income Tax (CCA), Delhi, issued an Office Order dated May 15, 2026 revising the monetary limits for jurisdiction of Wards and Circles under JAO charges in the Delhi Region. Earlier limits were governed by CBDT Instruction No. 01/2011 and Notification No. 6/2011, which prescribed lower thresholds for assignment of cases between ITOs and DCs/ACs. Pursuant to directions of the CBDT Chairman and recommendations of a committee constituted for Delhi Region, the revised limits significantly enhanced jurisdictional thresholds in metro cities. Under the revised framework, corporate returns up to Rs. 70 lakhs will fall under ITO jurisdiction, while cases above Rs. 70 lakhs will be handled by D/ACIT. Non-corporate returns, excluding salary income, up to Rs. 40 lakhs and salary income cases up to Rs. 30 lakhs will remain with ITOs. The revised limits apply immediately and govern both income and loss returns.
OFFICE OF THE
PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CCA)
CENTRAL REVENUE BUILDING, I.P. ESTATE, New DELHI-110 002.
delhi.dcit.hq.coord1@incometax.gov.in
Fax-011-23370640, 011-23708057
F.No. Addl.CIT(HQ)(Coord.)/Reyision of income limites/2026-27/1701| Dated: 15/05/2026
OFFICE ORDER
Subject: Revision of monetary limits for jurisdiction of Wards & Circles in JAO charges in Delhi
Region — reg.
Instruction No. 01/2011, issued vide F.No. 187/12/2010-ITA.I dated 31.01.2011 whereby monetary limits for assigning cases between ITOs and DCs/ACs in JAO charges were prescribed. The limits were further clarified through Notification no. 6/2011 dated 08.04.2011. The existing monetary limits as per the Instruction No. 01/2011 dated 31.01.2011 are as under:
| Income Declared (Mofussil areas) | Income Declared (Metro Cities) | |||
| ITOs
|
D/ACIT
|
ITOs
|
D/ACIT
|
|
| Corporate Returns | Up-to Lakhs
Rs.20 |
Above Lakhs
Rs.20 |
Up-to Rs.Lakhs 30 | Above Lakhs Rs.30 |
| Non- corporate Returns | Up-to Lakhs
Rs.15 |
Above Lakhs
Rs.15 |
Up-to Rs.Lakhs20 | Above LakhsRs. 20 |
2. Now, in pursuance of the directions of the Chairman, CBDT, as recorded in the Minutes of the Video Conference held on 09.09.2025 and circulated vide CBDT letter dated 13.05.2026, and after due consideration of the report dated 09.09.2025 submitted by the Committee constituted for the Delhi Region, the monetary limits prescribed for the jurisdiction of Wards and Circles under the JAO charges in the Delhi Region are hereby revised as under:
| Income/ Loss Declared (Metro Cities)
D/ACIT |
||
| ITOs | D/ACIT | |
| Corporate Returns | Up-to Rs. 70 Lacs | Above Rs. 70 lakhs |
| Non-corporate Returns (except Salary Income) | Up to Rs. 40 lakhs | Above Rs. 40 lakhs |
| Non-corporate Returns (Salary Income) | Up to Rs. 30 lakhs | Above Rs. 30 lakhs |
3. The term “Income/Loss” referred to hereinabove shall apply uniformly to both income returns and loss returns for the purpose of determination of jurisdiction.
4. The revised monetary limits shall come into force with immediate effect, and necessary transfer/allocation of PANs/cases may accordingly be carried out forthwith.
5. The above revised monetary limits shall also apply to all future jurisdictional allocation/transfer of PANs under JAO charges, subject to administrative feasibility and such further directions as may be issued by CBDT from time to time.
6. This issues with the prior approval of the Pr. CCIT, Delhi.
(Robin Kumar)
ACIT(Hqrs.)(Coordination), New Delhi
Copy to : 1. All CCsIT, Delhi.
2. Under Secretary (ITA-), CBDT
ACIT(Hqrs.)(Coordina ion), New Delhi
ROB N KUMAR
