Notification: S.O.243(E)
Section(s) Referred: 120 ,120(1)
Statute: INCOME TAX
Date of Issue: 30/3/1989
In exercise of the powers conferred by sub-section (1) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Chief Commissioner (Administration), Calcutta, having his headquarters at Calcutta, shall also have jurisdiction in respect of the territorial area of the State of Sikkim.
Provided that the Chief Commissioner (Administration), Calcutta, shall perform his functions under this notification subject to any notification that may hereafter be issued by the Board under section 124 or section 127 of the said Act.
This notification shall come into force on and from the 1st day of April, 1989.
[No. 8301/F. No. 187/22/88-IT (AI)
