Allocation of income-tax jurisdiction by territorial area and taxpayer category defines Commissioner responsibilities accordingly. Notification substitutes Schedule-I entries for serial numbers 111 and 112 to reallocate jurisdiction between the Commissioner of Income Tax, Nashik-I and Nashik-II. It defines territorial areas in Maharashtra (District of Nashik with specified taluka exclusions, and the Districts of Dhule, Nandurbar and Jalgaon) and assigns classes of persons and cases - companies, individuals and other entities distinguished by name initials, cooperatives, trusts, AOPs/BOIs, local authorities, and salary or non-salary income cases - to each Commissioner, issued under section 120 of the Income-tax Act.
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Provisions expressly mentioned in the judgment/order text.
Allocation of income-tax jurisdiction by territorial area and taxpayer category defines Commissioner responsibilities accordingly.
Notification substitutes Schedule-I entries for serial numbers 111 and 112 to reallocate jurisdiction between the Commissioner of Income Tax, Nashik-I and Nashik-II. It defines territorial areas in Maharashtra (District of Nashik with specified taluka exclusions, and the Districts of Dhule, Nandurbar and Jalgaon) and assigns classes of persons and cases - companies, individuals and other entities distinguished by name initials, cooperatives, trusts, AOPs/BOIs, local authorities, and salary or non-salary income cases - to each Commissioner, issued under section 120 of the Income-tax Act.
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