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of <h1>CBDT Redefines Income Tax Authority Jurisdiction in Major Cities per Notification No. 54/2014 u/s 120.</h1> The Central Board of Direct Taxes (CBDT) issued Notification No. 54/2014 under Section 120 of the Income Tax Act, 1961, superseding a previous notification from 2001. This notification reassigns powers and functions to specified Income-tax authorities, detailing their jurisdiction over certain territorial areas, persons, incomes, or cases. The schedule lists the Principal Chief Commissioner of Income Tax (International Taxation) in Delhi and Chief Commissioners in Mumbai, Bangalore, and Delhi, along with their respective jurisdictions and subordinate authorities. The notification takes effect from November 15, 2014, and includes amendments made by Notification No. 72/2022.
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