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of <h1>CBDT Defines Chief Commissioners' Jurisdiction u/s 120 of Income Tax Act, 1961; Details Areas and Income Classes.</h1> The notification issued by the Central Board of Direct Taxes under the Ministry of Finance, dated November 28, 2000, outlines the jurisdiction and authority of Chief Commissioners of Income-tax as per Section 120 of the Income Tax Act, 1961. It specifies the territorial areas and classes of persons or incomes over which the Chief Commissioners and Commissioners listed in the annexed schedule have jurisdiction. The notification authorizes these officials to issue orders for the exercise of powers and performance of functions by subordinate income-tax authorities within their respective jurisdictions. The schedule details the designations, headquarters, and jurisdictional allocations for various regions.
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