SECTION 269B OF THE INCOME-TAX ACT, 1961 – COMPETENT AUTHORITY – A JOINT COMMISSIONER AUTHORISED BY THE CENTRAL GOVERNMENT TO PERFORM THE FUNCTIONS OF A COMPETENT AUTHORITY – NOTIFIED COMPETENT AUTHORITY

NOTIFICATION NO. 110/2008 [S.O. 2959(E)], DATED 23-12-2008

In exercise of the powers conferred by sub-section (1) of section 269B of the Income-tax Act, 1961 (43 of 1961), the Central Government, in supersession of all the earlier notifications on the subject, except as respects things done or omitted to be done under those notifications, hereby authorizes every Joint Commissioner of Income-tax as defined in sub-section (28C) of section 2 of the Income-tax Act, 1961 as specified in column (2) of the Table below to perform the functions of a competent authority under Chapter XX-A of the said Act within the territorial jurisdiction as specified in the corresponding entry in column (3) of the said table.

This notification shall come into force from the date of its publication in the Official Gazette.

Table

Sl. No.
Competent Authority
Territorial Jurisdiction
(1)
(2)
(3)
1.
Joint or Additional Commissioner of Income-tax, Range-5, Ahmedabad.
Areas lying within the territorial limits of Gujarat State.
2.
Joint or Additional Commissioner of Income-tax, Range-6, Bangalore.
Areas lying within the territorial limits of Karnataka and Goa States.
3.
Joint or Additional Commissioner of Income-tax, Range-1, Bhopal.
Areas lying within the territorial limits of Madhya Pradesh and Chhatisgarh States.
4.
Joint or Additional Commissioner of Income-tax, Range-1, Cochin.
Areas lying within the territorial limits of Kerala State.
5.
Joint or Additional Commissioner of Income-tax, Range-1, Lucknow.
Areas lying within the territorial limits of Uttar Pradesh and Uttarakhand States.
6.
Joint or Additional Commissioner of Income-tax, Range-1, Jaipur.
Areas lying within the territorial limits of Rajasthan State.
7.
Joint or Additional Commissioner of Income-tax, Range-4, Delhi.
Areas lying within the territorial limits of National Capital Territory of Delhi.
8.
Joint or Additional Commissioner of Income-tax, Range-1, Chandigarh.
Areas lying within the territorial limits of Haryana, Himachal Pradesh and Punjab States and Union territory of Chandigarh.
9.
Joint or Additional Commissioner of Income-tax, Range-2(1), Mumbai.
Areas lying within the territorial limits of Maharashtra State.
10.
Joint or Additional Commissioner of Income-tax, Range-4, Kolkata.
Areas lying within the territorial limits of West Bengal State.
11.
Joint of Additional Commissioner of Income-tax, Range-4, Chennai.
Areas lying within the territorial limits of Tamilnadu State and Union territory of Pondicherry.
12.
Joint or Additional Commissioner of Income-tax, Range-2, Hyderabad.
Areas lying within the territorial limits of Andhra Pradesh State.
13.
Joint or Additional Commissioner of Income-tax, Range-1, Bhubaneswar.
Areas lying within the territorial limits of Orissa State.
14.
Joint or Additional Commissioner of Income-tax, Range-1, Guwahati.
Areas lying within the territorial limits of Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland and Tripura States.
15.
Joint or Additional Commissioner of Income-tax, Range-1, Patna.
Areas lying within the territorial limits of Bihar and Jharkhand States.

[F. No. 316A/2/2008-OT]

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