Jurisdictional extension authorises specified Principal Commissioners to exercise additional income tax powers in designated jurisdictions under statute. The notification inserts a new clause and Schedule-III into Notification No. 50 of 2014, authorising specified Principal Commissioners of Income-tax and Commissioners of Income-tax, as identified by designation and headquarters in Schedule-III, to exercise powers and perform functions in respect of specified cases, persons and incomes within the corresponding jurisdictions set out in Schedule-III, in addition to their existing jurisdiction; the amendment takes effect from publication in the Official Gazette.
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Jurisdictional extension authorises specified Principal Commissioners to exercise additional income tax powers in designated jurisdictions under statute.
The notification inserts a new clause and Schedule-III into Notification No. 50 of 2014, authorising specified Principal Commissioners of Income-tax and Commissioners of Income-tax, as identified by designation and headquarters in Schedule-III, to exercise powers and perform functions in respect of specified cases, persons and incomes within the corresponding jurisdictions set out in Schedule-III, in addition to their existing jurisdiction; the amendment takes effect from publication in the Official Gazette.
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