U/s 120 of the Income-Tax Act, 1961 - Jurisdiction of Income-Tax Authorities - Amendment in Notification No. S. O. 1615(E), dated 26-9-2006; Notification No. S. O. 2022(E), dated 30-11-2007; Notification No. S. O. 739(E), dated 27-3-2008; Notification No. S. O. 1217(E), dated 26-5-2008 and Notification No. S. O. 3249(E), dated 25-10-2013 - 62/2014 - Income Tax Act, 1961
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Jurisdiction of Income Tax Authorities refined: amendments reassign cases under section 127 and update prior notification allocations. The notification amends prior CBDT notifications by substituting the Schedule entries in column (4) to redefine which Income tax authorities have jurisdiction over cases assigned under section 127, specifying the offices and districts included in or excluded from the purview of designated Chief Commissioners, Principal Commissioners, Commissioners (including TDS, Central and International Taxation units), and addressing Transfer Pricing allocation where noted; the amendment takes effect from 15th November, 2014.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of Income Tax Authorities refined: amendments reassign cases under section 127 and update prior notification allocations.
The notification amends prior CBDT notifications by substituting the Schedule entries in column (4) to redefine which Income tax authorities have jurisdiction over cases assigned under section 127, specifying the offices and districts included in or excluded from the purview of designated Chief Commissioners, Principal Commissioners, Commissioners (including TDS, Central and International Taxation units), and addressing Transfer Pricing allocation where noted; the amendment takes effect from 15th November, 2014.
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