Central Government hereby directs that, with effect from the 1st day of November, 2016, specified Income-tax authorities to exercise specified powers and perform the functions of ‘Authority’ under Prohibition of Benami Property Transactions Act, 1988.
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION NO. 100/2016
New Delhi, the 25th October, 2016
S.O. 3290(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), the Central Government hereby directs that, with effect from the 1st day of November, 2016, the Income-tax authorities as specified under section 116 of the Income tax Act, 1961(43 of 1961) as specified in column (2) of the Schedule below, having headquarters at the places specified in the corresponding entries in column (3), to exercise the powers and perform the functions of the ‘Authority’ under the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988) as specified in the corresponding entries in column (4) in respect of the territorial areas specified in the corresponding entries in column (5) of the said 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, Range 1(1)
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1)(1) (iii) Tax Recovery Officer-1 |
Ahmedabad | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
State of Gujarat, Union Territory of Daman and Diu, Union Territory of Dadra and Nagar Haveli |
| 2. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1(1)
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle1(1)(1) (iii) Tax Recovery Officer – 1 |
Bengaluru | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
States of Karnataka and Goa |
| 3. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (1) (iii) Tax Recovery Officer – 1 |
Bhopal | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
States of Madhya Pradesh and Chhattisgarh |
| 4. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/ Deputy Commissioner of Income-tax, Circle 1(1) (iii) Tax Recovery Officer-1 |
Bhubaneswar | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
State of Odisha |
| 5. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Tax Recovery Officer – 1 |
Chandigarh | (i) Approving Authority
(ii)Initiating Officer (iii) Administrator |
States of Jammu and Kashmir, Himachal Pradesh, Punjab, Haryana and Union Territory of Chandigarh |
| 6. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Corporate Range 1(1)
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Corporate Circle 1(1) (iii) Tax Recovery Officer – 1 |
Chennai | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
State of Tamil Nadu and Union Territory of Puducherry (excluding Yanam and Mahe district) |
| 7. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Tax Recovery Officer – 1 |
Delhi | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
National Capital Territory of Delhi |
| 8. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (iii) Tax Recovery Officer – 1 |
Guwahati | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
States of Assam, Meghalaya, Arunachal Pradesh, Nagaland, Manipur, Mizoram and Tripura |
| 9. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Tax Recovery Officer-1 |
Hyderabad | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
(i) States of Telangana and Andhra Pradesh
(ii) Yanam district of the Union Territory of Puducherry |
| 10. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (iii) Tax Recovery Officer-1 |
Jaipur | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
State of Rajasthan |
| 11. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (iii) Tax Recovery Officer-1 |
Kanpur | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
All cases falling within the districts of Kanpur Nagar, Kanpur Dehat (Ramabainagar), Jalaun, Hamirpur, Banda, Chitrakoot, Mahoba, Mathura, Auraiya, Agra, Firozabad, Jhansi, Lalitpur, Etawah, Aligarh, Farrukhabad, Kannauj, Etah, Hathras, Mainpuri, Kanshi Ram Nagar (Kasganj), Muzaffarnagar, Shamli, Saharanpur, Meerut, Baghpat, Ghaziabad, Panchsheel Nagar (Hapur), Bulandshahar, Gautam Buddha Nagar of State of Uttar Pradesh and State of Uttarakhand |
| 12. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Corporate Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Corporate Circle 1 (1) (iii) Tax Recovery Officer-1 |
Kochi | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
(i) State of Kerala,
(ii) Mahe district of the Union Territory of Puducherry, (iii) Union Territory of Lakshadweep and Minicoy Islands |
| 13. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Tax Recovery Officer-1 |
Kolkatta` | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
States of West Bengal, and Sikkim and Union Territory of Andaman and Nicobar Islands |
| 14. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (iii) Tax Recovery Officer – 1 |
Lucknow | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
All cases falling within the districts of Lucknow, Unnao, Barabanki, Faizabad, Sultanpur, Amethi, Rae Bareilly, Pratapgarh, Jaunpur, Basti, Gonda, Bahraich, Balrampur, Shrawasti, Ambedkar Nagar, Siddharth Nagar, SantKabir Nagar, Allahabad, Mirzapur, Fatehpur, Sonebhadra, Kaushambi, Varanasi, Bhadohi (Sant Ravi Das Nagar), Ballia, Ghazipur, Chandauli, Gorakhpur, Deoria, Mau, Azamgarh, Kushinagar, Maharajganj, Bareilly, Shahjahanpur, Pilibhit, Hardoi, Sitapur, LakhimpurKheri, Moradabad, Bijnore, Rampur, Badaun, Amroha(Jyotiba Phule Nagar) and Sambhal of State of Uttar Pradesh |
| 15. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1(1)
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1)(1) (iii) Tax Recovery Officer – 1 |
Mumbai | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
Area covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation |
| 16. | Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (iii) Tax Recovery Officer-1 |
Nagpur | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
All area falling within the districts of Nagpur, Bhandara, Gondia, Akola, Washim, Buldhana, Wardha, Yavatmal, Amravati, Chandrapur and Gadchiroli |
| 17. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Tax Recovery Officer-1 |
Patna | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
State of Bihar and Jharkhand |
| 18. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Tax Recovery Officer-1 |
Pune | (i) Approving Authority
(ii) Initiating Officer (iii) Administrator |
All areas falling within the district of Pune, Ahmednagar, Satara, Solapur, Kolhapur, Sangli, Ratnagiri and Sindhudurg, Thane District, Palghar District and Raigarh district (excluding Navi Mumbai Municipal Corporation), Nashik, Nandurbar, Jalgaon, Dhule, Aurangabad, Beed, Hingoli, Jalna, Latur, Nanded, Osmanabad and Parbhani. |
[F. No. 173/429/2016-ITA-I]
(Deepshikha Sharma)
Director (ITA-I)
RELEVANT INCOME TAX NOTIFICATIONS
| Title | Notification No. | Date |
|---|---|---|
| Authority under Prohibition of Benami Property Transactions Act, 1988 | Notification No. 100/2016-Income Tax | 25/10/2016 |
| Prohibition of Benami Property Transactions Rules, 2016 | Notification No. 99/2016-Income Tax | 25/10/2016 |
| Adjudicating Authority & Appellate Tribunal under Benami Property Act | Notification No. 97/2016-Income Tax | 25/10/2016 |
| Benami Transaction Amendment Act effective from 01.11.2016 | Notification No. 98/2016-Income Tax | 25/10/2016 |
