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SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – JURISDICTION OF – AMENDMENT IN NOTIFICATION NO. SO 1615(E), DATED 26-9-2006

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION NO. 83/2014

(Income-tax)

Dated – 19th  December, 2014

S.O.  (E) – In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income tax Act, 1961, the Central Board of Direct Taxes hereby makes the following further amendments in the notification of the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes) dated the 26th September, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 1615 (E), dated the 26th September, 2006, namely:-

In the Schedule to the said notification, in column (4),-

(i) for the bracket and words “(other than the districts of Ramanagar”, the bracket and words “(other than the districts of” shall be substituted;

(ii) for the bracket and words “(other than the districts of Kolar, Chikkaballapur, Ramanagar”, the bracket and words “(other than the districts of Kolar, Chikkaballapur,” shall be substituted.

[F. No.187/19/2014 (ITA.I)]

(Deepshikha Sharma)

Director to the Government of India

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