Seeks to amend Notification No. 77/2014 dated 10th December, 2014 - Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities - Director of Income-tax (Intelligence and Criminal Investigation), Kanpur - 50/2024 - Income Tax Act, 1961
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Jurisdiction under Section 120 redefined to specify territorial districts and an additional state, altering tax authority coverage. The Central Board of Direct Taxes amends Schedule II under Section 120 of the Income tax Act by removing the coterminous reference in one entry and substituting, for another entry, a specific list of revenue districts together with the State of Uttarakhand as the territorial limits of the Directorate's jurisdiction; the amendment is effective from 6th June, 2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Jurisdiction under Section 120 redefined to specify territorial districts and an additional state, altering tax authority coverage.
The Central Board of Direct Taxes amends Schedule II under Section 120 of the Income tax Act by removing the coterminous reference in one entry and substituting, for another entry, a specific list of revenue districts together with the State of Uttarakhand as the territorial limits of the Directorate's jurisdiction; the amendment is effective from 6th June, 2024.
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