Jurisdiction for income declarations clarified: file declarations with the Principal Commissioner or Commissioner exercising jurisdiction over you. The circular clarifies that declarations under the Income Declaration Scheme, 2016 must be made to the Principal Commissioner or Commissioner who exercises jurisdiction over the declarant as notified by the Central Board of Direct Taxes; the notified territorial Principal Commissioner/Commissioner is the officer to whom such declarations are to be submitted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Jurisdiction for income declarations clarified: file declarations with the Principal Commissioner or Commissioner exercising jurisdiction over you.
The circular clarifies that declarations under the Income Declaration Scheme, 2016 must be made to the Principal Commissioner or Commissioner who exercises jurisdiction over the declarant as notified by the Central Board of Direct Taxes; the notified territorial Principal Commissioner/Commissioner is the officer to whom such declarations are to be submitted.
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