Jurisdiction of income-tax authorities revised to reallocate territorial areas and taxpayer categories among local commissioners. Amendment substitutes entries for serial numbers 80, 82 and 83 to prescribe territorial areas and allocate categories of persons and cases to specified Commissioners of Income Tax in Kerala, covering companies with registered offices, directors with substantial interest, trusts, co-operative societies, associations claiming exemptions or registration, and persons deriving income or having principal places of business within the territorial areas; all listed cases are assigned to the corresponding commissioner entries. The amendment is effective from 1 April 2010.
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 of income-tax authorities revised to reallocate territorial areas and taxpayer categories among local commissioners.
Amendment substitutes entries for serial numbers 80, 82 and 83 to prescribe territorial areas and allocate categories of persons and cases to specified Commissioners of Income Tax in Kerala, covering companies with registered offices, directors with substantial interest, trusts, co-operative societies, associations claiming exemptions or registration, and persons deriving income or having principal places of business within the territorial areas; all listed cases are assigned to the corresponding commissioner entries. The amendment is effective from 1 April 2010.
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