Section 120(1) and (2) Of the Income-Tax Act, 1961 – Income-Tax Authorities – 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
NOTIFICATION NO. 42/2011, DATED 19-8-2011
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 [43 of 1961], 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.
Schedule-1
|
Sl. No. |
Designation of Income-tax Authorities |
Headquarters |
Directors of Income-tax |
|
(1) |
(2) |
(3) |
(4) |
| 1. | Director General of Income-tax (Intelligence and Criminal Investigation), Delhi | New Delhi | (i) Director of Income-tax (Intelligence and Criminal Investigation, Administration), Delhi(ii) Directors of Income-tax (Intelligence and Criminal Investigation)(iii) Directors of Income-tax (Intelligence) |
Schedule-2
|
Sl. No |
Designation of Income-tax Authorities |
Headquarters |
Jurisdiction |
Powers and functions |
|
(1) |
(2) |
(3) |
(4) |
(5) |
| 1 | Director of Income-tax (Intelligence and Criminal Investigation) (Administration), Delhi | Delhi | Area within the limits of all States and Union Territories of India | All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions. |
| 2 | Director of Income-tax (Intelligence and Criminal Investigation), Delhi | Delhi | Area within the limits of all States and Union Territories of India | All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions. |
| 3 | Director of Income-tax (Intelligence and Criminal Investigation), Mumbai | Mumbai | Area within the limits of all States and Union Territories of India | All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions. |
| 4 | Director of Income-tax (Intelligence and Criminal Investigation), Chennai | Chennai, Tamil Nadu | Area within the limits of all States and Union Territories of India | All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions. |
| 5 | Director of Income-tax (Intelligence and Criminal Investigation), Kolkata | Kolkata, West Bengal | Area within the limits of all States and Union Territories of India | AH powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions. |
| 6 | Director of Income-tax (Intelligence and Criminal Investigation), Chandigarh | Chandigarh | Area within the limits of all States and Union Territories of India | All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions. |
| 7 | Director of Income-tax (Intelligence and Criminal Investigation), Jaipur | Jaipur, Rajasthan | Area within the limits of all States and Union Territories of India | All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions. |
| 8 | Director of Income-tax (Intelligence and Criminal Investigation), Ahmedabad | Ahmedabad, Gujarat | Area within the limits of all States and Union Territories of India | All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions. |
| 9 | Director of Income-tax (Intelligence and Criminal Investigation), Lucknow | Lucknow, Uttar Pradesh | Area within the limits of all States and Union Territories of India | All powers and functions under Chapter XIIIC of the Income-tax Act 1961 and all powers under the Act for the exercise of such functions. |
| 10 | Director of Income-tax (Intelligence), Guwahati | Guwahati, Assam | Area within the limits of States of Sikkim, Assam, Meghalaya, Mizoram, Manipur, Tripura, Arunachal Pradesh and Nagaland | All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4) |
| 11 | Director of Income-tax (Intelligence), Kanpur | Kanpur, Uttar Pradesh | Area within the jurisdiction of Commissioners of Income-tax specified against corresponding entries at serial numbers 57 to 65 in the Schedule – I of the Government of India, Central Board of Direct Taxes notification number 732(E), dated 31-7-2001. | All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4) |
| 12 | Director of Income-tax (Intelligence), Patna | Patna, Bihar | Area within the States of Bihar and Jharkhand | All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4) |
| 13 | Director of Income-tax (Intelligence), Bhopal | Bhopal, Madhya Pradesh | Area within the States of Madhya Pradesh and Chhattisgarh | All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4) |
| 14 | Director of Income-tax (Intelligence), Pune | Pune, Maharashtra | Area within the State of Maharashtra other than Mumbai Municipal Corporation | All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4) |
| 15 | Director of Income-tax (Intelligence), Bengaluru | Bengaluru, Karnataka | Area within the State of Karnataka | All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4) |
| 16 | Director of Income-tax (Intelligence), Hyderabad | Hyderabad, Andhra Pradesh | Area within the State of Andhra Pradesh | All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4) |
| 17 | Director of Income-tax (Intelligence), Bhubaneswar | Bhubaneswar, Orissa | Area within the State of Orissa | All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4) |
| 18 | Director of Income-tax (Intelligence), Kochi | Kochi, Kerala | Area within the State of Kerala and Union Territory of Lakshadweep and Minicoy | All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4) |
