MOST URGENT
Government of India
Ministry of Finance
Department of Revenue
Central Board Direct Taxes
Audit & Judicial Division
New Delhi, Dated: 16th April, 2018
To
All Principal Chief Commissioners of Income-tax
Madam/ Sir,
Subject: Notification in respect of assigning jurisdiction to Commissioner (Appeals) under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act,2015 {BM Act}-reg.
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM Act) has been enacted to deal with the problem of Black money in the form of undisclosed foreign income and assets, and to provide for imposition of tax on such undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
2. As per section 15 of the BM Act, any person aggrieved with the order passed by the Assessing Officer under the BM Act, may file an appeal to the Commissioner (Appeals). However, Commissioner (Appeals) under the BM Act have not yet been notified and the jurisdiction has also not been assigned to such Commissioner (Appeals).
3. Consequently, it has been decided by the Board that one of the Commissioner (Appeals) under the Income Tax Act, 1961 in Pr. CCIT Region may be given jurisdiction over the cases assessed under the BM Act. Further, it is proposed that such Commissioner (Appeals) under the Income-tax Act, 1961 to be notified under the BM Act, 2015 may be stationed, as per the table below: –
| S. No. | Pr. CCIT Region | Station of the CIT (A) to be notified as Commissioner (Appeals) under the BM Act, 2015 |
| 1. | Delhi | Delhi |
| 2. | Mumbai | Mumbai |
| 3. | NWR | Chandigarh |
| 4. | Rajasthan | Jaipur |
| 5. | UP East | Lucknow |
| 6. | UP West and Uttarakhand | Kanpur |
| 7. | Madhya Pradesh and Chattisgarh |
Bhopal |
| 8. | Bihar and Jharkhand |
Patna |
| 9. | West Bengal and Sikkim |
Kolkata |
| 10. | North Eastern Region |
Guwahati |
| 11. | Odisha | Bhubaneswar |
| 12. | Andhra Pradesh and Telangana |
Hyderabad |
| 13. | Tamilnadu and Puducherry |
Chennai |
| 14. | Kerala | Kochi |
| 15. | Karnataka and Goa | Bengaluru |
| 16. | Pune | Pune |
| 17. | Nagpur | Nagpur |
| 18. | Gujarat | Ahmedabad |
| 19. | International Taxation | Delhi |
4. Accordingly, the undersigned is directed to request you to send a revised draft jurisdiction order of CIT (A) indicating the Span of Control (PCCIT/CCIT to whom CsIT(A) will report) of your Region after assigning the jurisdiction of cases of BM Act to one CIT(A) of your Region who will be stationed at the place mentioned above.
5. It is further requested that for the cases of International Taxation falling under BM Act, the same should be assigned to one CIT(A), who will be stationed at Delhi.
6. This issues with the approval of Member (A&,J).
Yours failthfully
D. S. Rathi
DCIT (OSD) (ITJ)
CBDT
Tele: 011-26882637
Copy to :-Database Cell with a request to place the letter on IRS Officers online website.
