India Assigns New Tax Investigation Jurisdictions Under Notification No. 77/2014 for Enhanced Enforcement Nationwide.

The Government of India, through the Central Board of Direct Taxes, issued Notification No. 77/2014, superseding the previous notification dated August 19, 2011. This notification assigns jurisdiction to the Director General of Income-tax (Intelligence and Criminal Investigation) and various Directors of Income-tax across different regions in India. These authorities are empowered to exercise functions related to income tax investigation and enforcement under specific sections of the Income-tax Act, 1961, within designated territorial areas. The notification outlines the jurisdictions and responsibilities of these directors, ensuring coordinated tax intelligence and criminal investigation efforts nationwide. It became effective upon publication in the Official Gazette.