Reorganisation of income tax authorities substitutes a revised schedule of designations and jurisdictions, made effective in August under statutory powers. The notification substitutes a revised schedule enumerating designations, headquarters and jurisdictional allocations of Income tax authorities, pairing each principal designation with its headquarters and listing subordinate Commissionerates (including TDS posts) under each Chief Commissioner or Principal Chief Commissioner, and incorporates corrigenda to correct textual entries; the amendment is issued under powers of the Income tax Act and takes effect from a date in August 2020.
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Provisions expressly mentioned in the judgment/order text.
Reorganisation of income tax authorities substitutes a revised schedule of designations and jurisdictions, made effective in August under statutory powers.
The notification substitutes a revised schedule enumerating designations, headquarters and jurisdictional allocations of Income tax authorities, pairing each principal designation with its headquarters and listing subordinate Commissionerates (including TDS posts) under each Chief Commissioner or Principal Chief Commissioner, and incorporates corrigenda to correct textual entries; the amendment is issued under powers of the Income tax Act and takes effect from a date in August 2020.
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