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of <h1>Chief Commissioner in Kolkata Designated Authority for Specific Jurisdictions under Income-tax Act, 1961, per Notification 83/2013.</h1> The Central Board of Direct Taxes issued Notification No. 83/2013, under Section 120(1) and (2) of the Income-tax Act, 1961, designating the Chief Commissioner at Kolkata as the authority for certain jurisdictions. This notification outlines that the Chief Commissioner will exercise powers and perform functions for specific territorial areas, persons, incomes, or cases as detailed in the schedule, where the Commissioner of Income-tax in Kolkata has jurisdiction. The notification became effective upon its publication in the Official Gazette and was later superseded by Notification No. 64/2017.
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