Seeks to amend Notification No. 50/2014-Income Tax dated the 22nd October, 2014 – Jurisdiction of Income-tax authorities (Principal Commissioner of Income-tax/ Commissioner of Income-tax) vide Notification No. 71/2019 dated 20th September, 2019.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 71/2019

New Delhi, the 20th September, 2019
(Income-tax)

S.O. 3426(E).—In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), Government of India, Central Board of Direct Taxes, hereby makes the following amendments in the notification No. 50 of 2014 S.O. 2752(E) dated the 22nd October, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 22nd October 2014, namely :—

In the said notification,—

(i) after clause (d), the following clause shall be inserted, namely:—

“(da) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule – III annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-III, 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 jurisdiction specified in the corresponding entries in column (4) of the said Schedule –III in the addition to their existing jurisdiction.”;

(ii) after SCHEDULE–II, the following SCHEDULE shall be inserted, namely:—

“SCHEDULE-III

SI.
No.
Designation of Income-tax
Authorities
Headquarters Jurisdiction
(1) (2) (3) (4)
1 Principal Commissioner of Income-tax/ Commissioner of Income-tax,
TIRUPATI
TIRUPATI Principal Commissioner of Income-tax/ Commissioner of Income-tax, KURNOOL
2 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 2, VISKHAPTANAM VISHAKHAPATANAM Principal Commissioner of Income-tax/Commissioner of Income-tax, RAJAMUNDRY
3 Principal Commissioner of Income- tax/ Commissioner of Income-tax -10, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax -11, DELHI
4 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 12, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax – 13
5 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 15, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax -14, DELHI
6 Principal Commissioner of Income- tax/ Commissioner of Income-tax -20, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax -19, DELHI
7 Principal Commissioner of Income- tax/ Commissioner of Income-tax -23, DELHI DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax – 22, DELHI
8 Principal Commissioner of Income- tax/ Commissioner of Income-tax -3 RAJKOT RAJKOT Principal Commissioner of Income-tax/ Commissioner of Income-tax -2, RAJKOT
9 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 3, VADODARA VADODARA Principal Commissioner of Income-tax/ Commissioner of Income-tax 4,
VADODARA
10 Principal Commissioner of Income-tax/ Commissioner of Income-tax, HUBBALLI HUBBALLI Principal Commissioner of Income-tax/ Commissioner of Income-tax, BELGAUM
11 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 6, BENGALURU BENGALURU Principal Commissioner of Income-tax/Commissioner of Income-tax DAVANAGERE
12 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 23, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax -18, MUMBAI
13 Principal Commissioner of Income- tax/ Commissioner of Income-tax -22, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax -21, MUMBAI
14 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 26, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax – 29, MUMBAI
15 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 34, MUMBAI MUMBAI Principal Commissioner of Income-tax/ Commissioner of Income-tax – 35, MUMBAI
16 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 1, AURANGABAD AURANGABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax – 2, AURANGABAD
17 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 1, KOLHAPUR KOLHAPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax -2, KOLHAPUR
18 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 3, CHENNAI CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax – 10, CHENNAI
19 Principal Commissioner of Income- tax/ Commissioner of Income-tax – TRICHY TRICHY Principal Commissioner of Income-tax/ Commissioner of Income-tax – 2, TRICHY
20 Principal Commissioner of Income- tax/ Commissioner of Income-tax -1, MADURAI MADURAI Principal Commissioner of Income-tax/ Commissioner of Income-tax – 2, MADURAI
21 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 2, COIMBATORE COIMBATORE Principal Commissioner of Income-tax/ Commissioner of Income-tax -3, COIMBATORE
22 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 18 KOLKATA KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax – 19, KOLKATA
23 Principal Commissioner of Income- tax/ Commissioner of Income-tax – 21, KOLKATA KOLKATA Principal Commissioner of Income-tax/ Commissioner of Income-tax -20, KOLKATA
24 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BURDWAN DURGAPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, DURGAPUR
25 Principal Commissioner of Income- tax/ Commissioner of Income-tax – SILIGURI JALPAIGURI Principal Commissioner of Income-tax/ Commissioner of Income-tax, JALPAIGURI”

2. The notification shall come into force from the date of publication in the Official Gazette.

[Notification No. 71/2019/F. No. 187/8/2019-ITA-I]

PRAJNA PARAMITA, Director

Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II. Section 3, Sub-section (ii) vide S.O. 2752(E) dated the 22nd October, 2014.

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