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of <h1>New CBDT Notification Defines Jurisdiction for Income Tax Authorities, Effective November 15, 2014, Superseding 2001 Guidelines.</h1> The Central Board of Direct Taxes issued Notification No. 70/2014, effective November 15, 2014, superseding a previous notification from August 23, 2001, under the Income-tax Act, 1961. This notification outlines the jurisdiction of various income tax authorities, including the Director General and Chief Commissioners of Income-tax, as well as Principal and Joint Commissioners. These authorities are directed to continue exercising their powers and functions as per the Act, based on jurisdiction assigned by any prior orders. The notification also empowers these officials to assign jurisdiction to subordinate officers, ensuring continuity in tax administration functions.
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