Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Income Tax Jurisdiction Transfers: Notify Board Before Changes to Avoid Administrative Issues, Per Section 127(1) Guidelines.</h1> The circular addresses the process for transferring jurisdiction over income tax cases under Section 127(1) of the Income Tax Act, 1961. It highlights issues where jurisdiction is transferred between Income Tax Officers (ITOs) without notifying the Board, leading to the need for corrigenda on orders already passed. The Board instructs Commissioners of Income Tax (CsIT) not to effect transfers after proposals have been sent to the Board. If an unavoidable transfer occurs, immediate notification to the Board is required to prevent unnecessary administrative work and inconvenience.