Ministry of Finance, through the Central Board of Direct Taxes (CBDT), issued Notification No. 50/2024-Income-tax on June 6, 2024, to revise the jurisdiction of the Directorate of Income Tax (Intelligence & Criminal Investigation) in Lucknow and Kanpur. The notification amends the existing notification published in December 2014, and specifically, in Schedule-II, it removes the previous jurisdictional alignment with the Principal Chief Commissioner of Income-tax, UP (East), for areas in the state of Uttar Pradesh under Sl. No. 9. It substitutes the existing entries for Sl. No. 10, delineating the revenue districts within the jurisdiction of the DIT (Intelligence & Criminal Investigation) Lucknow and Kanpur, now encompassing several districts in Uttar Pradesh and the entire state of Uttarakhand. The revised jurisdiction comes into effect from June 6, 2024.
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MINSTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 50/2024- Income-tax | Dated: 6th June, 2024
S.O. 2209(E).—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 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 3125 (E), dated the 10th December, 2014, namely:-
In the said notification, in Schedule-II,—
(i) against Sl. No. 9, in column (4), the words, letters and brackets “in the State of Uttar Pradesh which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, UP (East)” shall be omitted;
(ii) against Sl. No. 10, in column (4), for the existing entries, the following entries shall be substituted, namely: —
| (4) |
| “(a) Areas within the limits of following revenue districts (including any district carved out from these subsequently) of:
(i) Kanpur Nagar (ii) Kanpur Dehat (Ramabai Nagar) (iii) Jalaun (iv) Hamirpur (v) Banda (vi) Chitrakoot (vii) Mahoba (viii) Agra (ix) Mathura (x) Auraiya (xi) Firozabad (xii) Jhansi (xiii) Lalitpur (xiv) Etawah (xv) Aligarh (xvi) Farrukhabad (xvii) Kannauj (xviii) Etah (xix) Hathras (xx) Mainpuri (xxi) Kanshiram Nagar (xxii) Muzaffarnagar (xxiii) Shamli (xxiv) Saharanpur (xxv) Meerut (xxvi) Baghpat (xxvii) Ghaziabad (xxviii) Hapur (Panchsheel Nagar) (xxix) Bulandshahr (xxx) Gautam Buddh Nagar; and (b) the State of Uttarakhand” |
2. This notification shall come into force with effect from the 06th day of June, 2024.
[Notification No. 50/2024/F. No. 187/6/2024 (ITA-I)]
VIKAS SINGH, Director (ITA-I)
Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II. Section 3, sub-section (ii), vide notification S.O. 3125 (E), dated the 10th December, 2014.
