Jurisdiction allocation for international taxation: designated income-tax authorities authorised to exercise specified powers over defined assessees. The Principal Chief Commissioner (International Taxation), under CBDT powers and related notifications, authorises designated ACIT/DCIT(IT) authorities and their headquarters to exercise jurisdiction for purposes of Chapter VIII of the Finance Act, 2016 in respect of specified persons or classes of assessees. The order supersedes earlier office orders, prescribes supervisory Range Heads and Commissioners for each authorised circle or range, and details territorial and administrative allocations of assessees to the authorised international taxation authorities; it comes into immediate force and records subsequent textual corrections.
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 allocation for international taxation: designated income-tax authorities authorised to exercise specified powers over defined assessees.
The Principal Chief Commissioner (International Taxation), under CBDT powers and related notifications, authorises designated ACIT/DCIT(IT) authorities and their headquarters to exercise jurisdiction for purposes of Chapter VIII of the Finance Act, 2016 in respect of specified persons or classes of assessees. The order supersedes earlier office orders, prescribes supervisory Range Heads and Commissioners for each authorised circle or range, and details territorial and administrative allocations of assessees to the authorised international taxation authorities; it comes into immediate force and records subsequent textual corrections.
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