Jurisdiction allocation for international taxation: income-tax authorities assigned specific assessee classes and PAN-based divisions for assessment. The Principal Chief Commissioner (International Taxation), Delhi, authorised specified ACIT/DCIT(IT) circles to exercise jurisdiction under Chapter VIII of the Finance Act, 2016, identifying each circle's headquarters, supervisory Range Head and Commissioner, and the classes of assessees covered-allocated by geographic charge, administrative control, PAN-character or surname groupings, and by assessee type; the order supersedes the prior office order and is effective immediately.
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: income-tax authorities assigned specific assessee classes and PAN-based divisions for assessment.
The Principal Chief Commissioner (International Taxation), Delhi, authorised specified ACIT/DCIT(IT) circles to exercise jurisdiction under Chapter VIII of the Finance Act, 2016, identifying each circle's headquarters, supervisory Range Head and Commissioner, and the classes of assessees covered-allocated by geographic charge, administrative control, PAN-character or surname groupings, and by assessee type; the order supersedes the prior office order and is effective immediately.
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