MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 40/2017

New Delhi, the 18th May, 2017

(Income-tax)

Authority under the Prohibition of Benami Property Transactions Act, 1988

S.O. 1621(E). – In exercise of the powers conferred under sub-section (2) of section 28 read with section 59 of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988), and in super session of the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, notification number S.O. 3290(E), dated the 25th October, 2016, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), dated the 25th October, 2016, except as respects things done or omitted to be done before such super session, the Central Government hereby directs that the Income-tax authorities under section 116 of the Income-tax Act, 1961 (43 of 1961) specified in column (2) of the Schedule, having headquarters at the places specified in the corresponding entry in column (3), to exercise the powers and perform the functions of the ‘Authority’ under the Prohibition of Benami Property Transactions Act, 45 of 1988 specified in the corresponding entries in column (4) in respect of the territorial areas specified in the corresponding entries in column (5) of the Schedule having jurisdiction vested in them-

SCHEDULE

Serial No. Income-tax Authority Headquarters Authority under the Prohibition of Benami Property Transactions Act, 1988 Territorial Area
(1) (2) (3) (4) (5)
1. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Ahmedabad

(ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Ahmedabad

(iii) Income Tax Officer (Benami Prohibition), Ahmedabad

Ahmedabad (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the:

(a) Union territory of Diu; and

(b) following revenue districts in the State of Gujarat (including any district carved out from these subsequently):

(i) Kachchh

(ii) Dwarka

(iii) Porbandar

(iv) Jamnagar

(v) Morvi

(vi) Surendranagar

(vii) Botad

(viii)Bhavnagar

(ix) Amreli

(x) Junagadh

(xi) Gir Somnath

(xii) Rajkot

(xiii )Ahmedabad

(xiv) Gandhi nagar

(xv) Patan

(xvi) Mahesana

(xvii) Banaskantha

(xviii)  Sabarkantha

(xix) Aravali

 

2. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Surat

(ii) Assistant Commissioner of I ncome tax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Surat

(iii) Income Tax Officer (Benami Prohibition), Surat

Surat (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the:

(a) Union territory of Dadra and Nagar Haveli (b) Union territory of Daman; and (c) following revenue districts in the State of Gujarat

(including any district carved out from these subsequently):

(i) Kheda

(ii) Nadiad

(iii) Anand

(iv) Mahisagar

(v) Panchmahal

(vi) Dahod

(vii) Vadodara

(viii) Chhota Udaipur

(ix) Narmada

(x) Surat

(xi) Tapi

(xii) Dang

(xiii) Navsari

(xiv) Valsad

(xv) Bharuch

3. (i) Joint Commissioner of Income-tax /Additional Commissioner of Income-tax, (Benami Prohibition), Bengaluru

(ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Bengaluru

(iii) Income Tax Officer (Benami Prohibition),Bengaluru

Bengaluru (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of revenue districts in the State of Karnataka (including any district carved out from these subsequently):

(i) Bengaluru Urban (ii) Bengaluru Rural (iii) Kolar (iv) Chickbal lapur

(v) Ramanagaram

(vi) Tumkur (vii) Dakshi n

Kannada (viii) Udupi (ix) Uttara Kannada (x) Shi moga (xi) Mysore (xii) Mandya (xiii) Chamaraj anagara

(xiv) Hassan

(xv)

Chikmagalur (xvi) Kodagu

4. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Panaji

(ii) Assistant Commissioner of Income tax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Panaji

(iii) Income Tax Officer (Benami Prohibition), Panaji

Panaji (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the state of Goa; and Following revenue districts of the state of Karnataka (including any district carved out from these subsequently):

(i) Belgaum

(ii) Bagalkot

(iii) Bijapur

(iv) Dharwad

(v) Haveri

(vi) Davangere

(vii) Gadag

(viii) Gul barga

(ix) Bidar

(x) Raichur

(xi) Yadgir

(xii) Bellary

(xiii) Chitradurga

(xiv) Koppal

5. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Bhopal

(ii) Assistant Commissioner of Income tax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Bhopal

(iii) Income Tax Officer (Benami Prohibition), Bhopal

Bhopal (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the State of Madhya Pradesh
6. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Raipur

(ii) Assistant Commissioner of I Income tax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Raipur

(iii) Income Tax Officer (Benami Prohibition), Raipur

Raipur (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the State of Chhattisgarh
7 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Chandigarh

(ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Chandigarh

(iii) Income Tax Officer (Benami Prohibition), Chandigarh

Chandigarh (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the States of Haryana and Himachal Pradesh and Union territory of Chandigarh
8 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Ludhiana

(ii) Assistant Commissioner of I ncometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Ludhiana

(iii) Income Tax Officer (Benami Prohibition), Ludhiana

Ludhiana (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the States of Jammu and Kashmir and Punjab
9 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition),Chennai

(ii) Assistant Commissioner of I ncometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Chennai

(iii) Income Tax Officer (Benami Prohibition), Chennai

Chennai (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the State of Tamilnadu and Union territory of Puducherry (including Karaikal but excluding Mahe and Yanam)
10 (i) Joint Commissioner of Income-tax / Additional Commissioner of Income-tax, (Benami Prohibition), Unit-1, Delhi

(ii) Assistant Commissioner of Income tax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Unit-1, Delhi

(iii) Income Tax Officer (Benami   Prohibition), Unit-1, Delhi

Delhi (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the National Capital Territory of Delhi
11 (i) Joint Commissioner of Income-tax / Additional Commissioner of Income-tax, (Benami Prohibition), Unit-2, Delhi

(ii) Assistant Commissioner of Income tax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Unit-2, Delhi

(iii) Income Tax Officer (Benami Prohibition), Unit-2, Delhi

Delhi (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the National Capital Territory of Delhi
12 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), 7Hyderabad

(ii) Assistant Commissioner of Income tax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Hyderabad

(iii) Income Tax Officer (Benami Prohibition), Hyderabad

Hyderabad (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the States of Andhra Pradesh and Telangana; and Yanam of Union territory of Puducherry
13 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Bhubaneswar

(ii) Assistant Commissioner of Income tax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Bhubaneswar

(iii) Income Tax Officer (Benami Prohibition), Bhubaneswar

Bhubaneswar (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the State of Odisha
14 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Jaipur

(ii) Assistant Commissioner of Income tax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Jaipur

(iii) Income Tax Officer (Benami Prohibition), Jaipur

Jaipur (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the State of Rajasthan
15 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Kochi

(ii) Assistant Commissioner of I ncometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Kochi

(iii) Income Tax Officer (Benami Prohibition), Kochi

Kochi (i) Approving Authority

(ii) Initiating Officer

(iii)  Administrator

Areas within the limits of the State of Kerala, Union territory of Lakshadweep and Mahe of Union territory of Puducherry
16 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition),Kolkata

(ii) Assistant Commissioner of Income tax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Kolkata

(iii) Income Tax Officer (Benami Prohibition), Kolkata

Kolkata (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the States of West Bengal and Sikkim, Union territory of Andaman and Nicobar Islands
17 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Guwahati

(ii) Assistant Commissioner of I ncometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Guwahati

(iii) Income Tax Officer (Benami Prohibition), Guwahati

Guwahati (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura
18 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Lucknow

(ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Lucknow

(iii) Income Tax Officer (Benami Prohibition), L ucknow

  Lucknow (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand:

(i) Lucknow

(ii) Barabanki

(iii) Basti

(iv) Faizabad

(v) Gonda

(vi) Hardoi

(vii) Jaunpur

(viii) Pratapgarh

(ix) Rae Bareilly

(x) Chhatrapati Shahuji Mahara] Nagar (Amethi)

(xi) Sultanpur

(xii) Sitapur

(xiii) Unnao

(xiv) Lakhimpur Kheri

(xv) Bareilly

(xvi) Pilibhit

(xvii) Bal rampur

(xviii) Bahraich

(xix) Ambedkar Nagar

(xx) Pithoragarh

(xxi) Udham Singh Nagar

(xxii) Bageshwar

(xxiii) Nainital

(xxiv) Almora

(xxv) Champawat

(xxvi) Shahjahanpur

(xxvii) Allahabad

(xxviii)  Azamgarh

(xxix) Chandauli

(xxx) Deoria

(xxxi) Fatehpur

(xxxii) Ghazipur (xxxiii)

Gorakhpur

(xxxiv)  Kaushambi

(xxxv) Kushi nagar

(xxxvi) Maharaj ganj

(xxxvii) Mau

(xxxviii) Mirzapur

(xxxix) Sant Ravidas Nagar

(xl) Sonbhadra

(xli) Varanasi

(xlii) Ballia

(xliii) Moradabad

(xliv) Bij nor

(xlv) Jyotiba Phule Nagar i.e., Amroha

(xlvi) Rampur

(xlvii) Badaun

(xlviii) Sant Kabir Nagar

(xlix) Siddhartha Nagar (l) Srawasti (li) Sambhal

19 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Kanpur

(ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Kanpur

(iii) Income Tax Officer (Benami Prohibition), Kanpur

Kanpur (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of following revenue districts of the states of Uttar Pradesh and Uttarakhand: (i) Banda (ii) Chitrakut (iii) Hamirpur (iv) Jalaun (v) Ramabai Nagar (Kanpur Dehat) (vi) Mohoba (vii) Kannauj (viii) Meerut (ix) Baghpat (x) Ghaziabad (xi) Muzaffarnagar (xii) Hapur (xiii) Agra (xiv) Etah

(xv) Aligarh

(xvi) Auraiya

(xvii) Hathras

(xviii) Etawah

(xix) Farrukhabad

(xx) Jhansi

(xxi) Lalitpur

(xxii) Mathura

(xxiii) Firozabad

(xxiv) Mainpuri

(xxv) Kanshiram Nagar

(xxvi) Gautam Buddha Nagar

(xxvii) Bulandshahr

(xxviii) Chamoli

(xxix) Dehradun

(xxx) Haridwar

(xxxi) Pauri

(xxxii)  Rudraprayag

(xxxiii)  Saharanpur (xxxiv) Tehri Garhwal (xxxv) Uttarkashi

(xxxvi) Kanpur

(xxxvii) Shamli

20 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Unit-1, Mumbai

(ii) Assistant Commissioner of I ncometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Unit-1, Mumbai

(iii) Income Tax Officer (Benami Prohibition), Unit-1, Mumbai

Mumbai (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the Municipal corporations of Greater Mumbai and Navi Mumbai
21

 

(i) Joint Commissioner of Income-tax/ Additional

Commissioner of Income-tax, (Benami Prohibition), Unit-2, Mumbai

(ii) Assistant Commissioner of I ncometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Unit-2, Mumbai

(iii) Income Tax Officer (Benami Prohibition), Unit-2, Mumbai

Mumbai

 

(i) Approving Authority

(ii) Initiating Officer

(iii)  Administrator

Areas within the limits of the Municipal corporations of Greater Mumbai and Navi Mumbai
22 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Patna

(ii) Assistant Commissioner of I ncometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Patna

(iii) Income Tax Officer (Benami Prohibition), Patna

Patna (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the States of Bihar and Jharkhand
23 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition),Pune

(ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Pune

(iii) Income Tax Officer (Benami Prohibition), Pune

Pune (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of:

(i) Pune

(ii) Satara

(iii) Sangli

(iv) Solapur

(v) Sindhudurg

(vi) Palghar

(vii) Thane

(viii) Raigarh

(ix) Ratnagiri

(x) Ahmadnagar

(xi) Kolhapur in the State of Maharashtra which will be coterminus with the jurisdiction of Principal Chief Commissioner of Income-tax, Pune and Chief Commissioner of Income-tax, Thane

24 (i) Joint Commissioner of Income-tax /Additional Commissioner of Income-tax, (Benami Prohibition), Nagpur

(ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Nagpur

(iii) Income Tax Officer (Benami Prohibition), Nagpur

Nagpur (i) Approving Authority

(ii) Initiating Officer

(iii) Administrator

Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of:

(i) Gadchiroli

(ii) Gondia,

(iii) Bhandara

(iv) Nagpur

(v) Chandrapur

(vi) Amravati

(vii) Wardha

(viii) Yavatmal

(ix) Washim

(x) Akola

(xi) Buldhana

(xii) Hingoli

(xiii) Nanded

(xiv) Parbhani

(xv) Jalna

(xvi) Aurangabad

(xvii) Jalgaon

(xviii) Dhule

(xix) Nandurbar

(xx) Nasik

(xxi) Beed

(xxii) Latur

(xxiii) Osmanabad in the State of Maharashtra which will be coterminus with the jurisdiction of Principal Chief Commissioner of Income-tax, Nagpur and Chief Commissioner of Income-tax, Nasik

[F. No.173/429/2016-ITA-I ]

DEEPSHIKHA SHARMA, Director

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