SECTION 120 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES JURISDICTION OF – AMENDMENTS IN NOTIFICATION NO. SO 2022 (E), DATED 30-11-2007

NOTIFICATION NO. 47/2009 [F.No. 187/17/2007-IT(A-I) Part] , DATED 1-6-2009

In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, videnumber S.O. 2022(E), published in the Gazette of India, Part II, Section 3, Sub-section (ii) dated 30th November, 2007.

In the said notification, in the Schedule for column number 4 and the entries relating thereto, following entry shall be substituted, namely:-

SCHEDULE

S.No.

(1)

Designation of Income-tax authority

(2)

Headquarter

(3)

Jurisdiction

(4)

1.

Commissioner of Income-tax (Large Taxpayer Unit), Chennai

Chennai

All cases which are presently under the jurisdiction of Chief Commissioner of Income tax, Chennai-I to VI, Chennai, Director General of Income tax (Investigation), Chennai, Director of Income tax (International Taxation), Chennai, in which Consent Form for opting for the Large Taxpayer Unit Scheme has been given, and in which following payments have been made in financial year 2004-05 or any subsequent financial year:

(a) Duties of excise in cash or current account of rupees five crores or more under the Central Excise Act, 1944; or

(b) Service tax in cash or current account of rupees five crores or more under the Finance Act, 1994 read with Service Tax Rules, 1994, or

(c) Advance tax of rupees ten crores or more under the Income- tax Act, 1961.

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

[F.No. 187/17/2007-ITA-I (Part)]

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