Instructions under section 119 of the Income-tax Act, 1961 read with section 6 and section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 regarding handling of Income-tax cases and Black Money cases.
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Jurisdiction transfer under Black Money Act directs centralisation of income-tax cases to central charges for coordinated handling. Directs transfer of Black Money Act matters to Central Charges by competent jurisdictional authorities via orders under section 127 of the Income-tax Act; requires identification of parallel Income-tax proceedings including those under faceless regimes, coordination with NeAC/NFPC to return matters where necessary, and sending copies of transfer orders to the National Faceless Appeal Centre to facilitate transfer of appeals. Upon transfer, jurisdiction for the Black Money Act vests with the Central Charge, and designated officers in Central Charges shall perform Assessing Officer functions for transferred cases.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction transfer under Black Money Act directs centralisation of income-tax cases to central charges for coordinated handling.
Directs transfer of Black Money Act matters to Central Charges by competent jurisdictional authorities via orders under section 127 of the Income-tax Act; requires identification of parallel Income-tax proceedings including those under faceless regimes, coordination with NeAC/NFPC to return matters where necessary, and sending copies of transfer orders to the National Faceless Appeal Centre to facilitate transfer of appeals. Upon transfer, jurisdiction for the Black Money Act vests with the Central Charge, and designated officers in Central Charges shall perform Assessing Officer functions for transferred cases.
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