TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clause 135 of Direct Taxes Code Bill, 2009, defines jurisdiction rules for Assessing Officers based on location and principal business place.</h1> Clause 135 of the Direct Taxes Code Bill, 2009, outlines the jurisdiction of Assessing Officers, granting them authority over individuals or businesses based on their location. If a business operates in multiple areas, jurisdiction is determined by the principal place of business. Disputes regarding jurisdiction are resolved by the Chief Commissioner or, if involving multiple jurisdictions, by consensus among Chief Commissioners or the Board. Challenges to an Assessing Officer's jurisdiction must be made within specified time limits, and Assessing Officers must refer jurisdictional objections to the Chief Commissioner if unsatisfied with their validity. Assessing Officers retain all powers within their jurisdiction.
TaxTMI 
TaxTMI 
