Jurisdiction of income tax authorities designated and headquarters demarcated, with a Schedule reallocating statutory jurisdictional powers. This notification, issued under section 120 of the Income tax Act, designates Income tax authorities, specifies their headquarters and maps the territorial, personal and subject matter jurisdictions through a Schedule that reallocates powers and functions previously vested in other Income tax authorities; it supersedes an earlier notification, states its effective date, and records subsequent substitutions, insertions and omissions to the Schedule by later notifications.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of income tax authorities designated and headquarters demarcated, with a Schedule reallocating statutory jurisdictional powers.
This notification, issued under section 120 of the Income tax Act, designates Income tax authorities, specifies their headquarters and maps the territorial, personal and subject matter jurisdictions through a Schedule that reallocates powers and functions previously vested in other Income tax authorities; it supersedes an earlier notification, states its effective date, and records subsequent substitutions, insertions and omissions to the Schedule by later notifications.
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