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of <h1>Revised Income Limits for Tax Case Assignments: Equitable Workload for DCsIT, ACsIT, and ITOs; Adjustments Allowed by CCsIT/DGIT.</h1> The circular addresses income limits for assigning tax assessment cases to different officers. It revises Instruction No. 1/11 to ensure equitable workload distribution among Deputy Commissioners of Income Tax (DCsIT), Assistant Commissioners of Income Tax (ACsIT), and Income Tax Officers (ITOs). If strict adherence to these limits causes workload imbalances, Chief Commissioners of Income Tax (CCsIT) and Directors General of Income Tax (DGIT) can adjust limits by up to Rs. 5 lakhs, with recorded reasons. The term 'mofussil areas' excludes major cities like Delhi, Mumbai, Kolkata, Chennai, Hyderabad, Ahmedabad, Pune, and Bangalore.
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