MINISTRY OF FINANCE
(Department of Revenue)

NOTIFICATION NO. 50/2014

(Income-tax)

New Delhi, the 22nd October, 2014

S.O. 2752(E).—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 Government of India, Central Board of Direct Taxes, notification number S.O. 732(E) dated the 31st  July, 2001, published in the Gazette of India, Extra-Ordinary, Part-II, Section 3, Sub-section (ii), dated the 31st  July, 2001 except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes, hereby,-

(a) directs that the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule-I annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-I, shall exercise the powers and perform the functions in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the said Schedule-I, of such persons or classes of persons being residents or not ordinarily residents in India as per section 6 of the Income-tax Act, 1961 and as specified in the corresponding entries in column (5) of the said Schedule-I, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-I, in respect of all incomes or classes of income thereof;

(b) directs that the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule-II annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-II, shall exercise the powers and perform the functions in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-II;

(c) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the said Schedule-I to issue orders in writing for exercise of the powers and performance of the functions by the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax, who are subordinate to them, in respect of such cases or classes of cases specified in the corresponding entries in column (6) of the said Schedule-I, of such persons or classes of persons specified in the corresponding entries in column (5) of the said Schedule-I, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-I, in respect of all incomes or classes of income thereof;

(d) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the said Schedule-II to issue orders in writing for exercise of the powers and performance of the functions by the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax, who are subordinate to them, in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule-II;

(e) authorises the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax referred to in clauses (c) and (d) of this notification, to issue orders in writing for exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to them, in respect of such specified area or persons or classes of persons or incomes or classes of incomes or cases or classes of cases, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income-tax are authorised by the Principal Commissioners of Income-tax or Commissioners of Income-tax referred to in clause (c) and (d) of this notification.

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Explanation :-

For the purposes of this notification,-

(i) “residing” means,-

(a) in the case of an individual, place of residence, unless otherwise provided in this notification;

(b) in the case of an Hindu undivided family, place of residence of the Karta; and

(c) in the case of a firm or an association of persons or a body of individuals or a local authority and all other artificial juridical persons other than companies, the place where the head office is located.

(ii) in cases of companies whose names begin with any of the numericals (hereinafter “numeric companies”), the Principal Commissioners of Income-tax or Commissioners of Income-tax who exercise the powers and perform the functions in respect of companies whose names begin with the alphabet which is same as that of the first alphabet of the name of the numeric companies in words, shall exercise the powers and perform the functions in respect of those numeric companies.

(iii) column (2) of the schedule specifies the designation of Income-tax authorities as “Principal Commissioner/ Commissioner of Income-tax”. The designation is to be understood as Principal Commissioner of Income-tax or Commissioner of Income-tax. For example, “Principal Commissioner/ Commissioner of Income-tax, Ahmedabad-1” refers to an income tax authority, which could either be Principal Commissioner of Income-tax, Ahmedabad-1, or Commissioner of Income-tax, Ahmedabad-1.

Note:

The Income-tax authorities referred to in column (2) of the schedule annexed to this notification shall not exercise powers and perform functions, which have specifically been assigned through separate notification(s), to an Income-tax authority having designation other than those mentioned in column (2) below.

2. This notification shall come into force with effect from 15th day of November, 2014.

SCHEDULE I, II

[F. No. 187/38/2014 (ITA.I)]

DEEPSHIKHA SHARMA, Director

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Category : Income Tax (25158)
Type : Notifications (15278) Notifications/Circulars (30306)

0 responses to “Authorisation of Income-tax authorities and their jurisdiction – Notification No. 50/2014”

  1. Balasaheb S Patil says:

    Sir I have filed complaint along with documentary proofs to Belgaum Range regarding un-accounted money utilized by one group in case of M/S Dnyanyogi Sri Shivakumar Swamiji Sugars Ltd Hirebenur Taluka -Indi Dist-Bijapur Karanataka in November 2013 but till date nothing has happened pl conform

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