Amendment in Notification No. 50/2014 dated 22 October 2014 - 63/2020 - Income Tax Act, 1961

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Jurisdictional authorisation of income-tax authorities expands under Schedule-IV, extending specified Principal Commissioners' powers across designated areas. The notification inserts serial 67a designating the Principal Commissioner/Commissioner of Income-tax, Srinagar, with jurisdiction over all districts of the Union Territories of Jammu & Kashmir and Ladakh, specifying classes of persons and cases covered. It also inserts clause (db) authorising specified Principal Commissioners/Commissioners in a newly added Schedule-IV to exercise powers and perform functions for designated cases, persons and incomes within the jurisdictions set out in that Schedule, in addition to their existing jurisdiction.

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Jurisdictional authorisation of income-tax authorities expands under Schedule-IV, extending specified Principal Commissioners' powers across designated areas.

The notification inserts serial 67a designating the Principal Commissioner/Commissioner of Income-tax, Srinagar, with jurisdiction over all districts of the Union Territories of Jammu & Kashmir and Ladakh, specifying classes of persons and cases covered. It also inserts clause (db) authorising specified Principal Commissioners/Commissioners in a newly added Schedule-IV to exercise powers and perform functions for designated cases, persons and incomes within the jurisdictions set out in that Schedule, in addition to their existing jurisdiction.

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Amendment in Notification No. 50/2014 dated 22 October 2014 - 63/2020 - Income Tax Act, 1961

Jurisdictional authorisation of income-tax authorities expands under Schedule-IV, extending specified Principal Commissioners' powers across designated areas.

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Amendment in Notification No. 50/2014 dated 22 October 2014 - 63/2020 - Income Tax Act, 1961

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Jurisdictional authorisation of income-tax authorities expands under Schedule-IV, extending specified Principal Commissioners' powers across designated areas.

Topics