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of <h1>Jurisdiction and Authority of Chief Commissioners of Income Tax in India Defined u/s 120 of Income-tax Act, 1961.</h1> The notification, effective from August 1, 2001, outlines the jurisdiction and authority of Chief Commissioners of Income Tax across various regions in India, as per Section 120 of the Income-tax Act, 1961. It specifies the territorial areas and classes of persons or cases over which these Chief Commissioners have jurisdiction. The document also includes provisions for the delegation of powers to Commissioners, Joint Commissioners, and Assessing Officers concerning permanent account number matters. The notification has been updated and amended multiple times, with the latest supersession occurring on October 22, 2014.
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