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of <h1>CBDT Amends Notification on Jurisdiction of Income Tax Commissioners in Kerala Under Section 120 of Income-tax Act</h1> The Central Board of Direct Taxes has amended Notification No. S.O. 732(E), dated July 31, 2001, regarding the jurisdiction of certain income-tax authorities under Section 120 of the Income-tax Act, 1961. Effective April 1, 2010, the amendments redefine the jurisdiction of Commissioners of Income Tax in Kochi-I, Kozhikode, and Kochi-II in Kerala. The changes specify the territorial areas and types of taxpayers, including companies, trusts, co-operative societies, and individuals, for whom these commissioners will have jurisdiction. The notification outlines the specific districts and taluks covered under each commissioner's jurisdiction and details the categories of persons applicable.
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