Jurisdiction allocation under section 120: notification redefines territorial assessment responsibilities and taxable person categories for income tax administration. Amendment substitutes serial number 100 in Schedule I to reassign the territorial jurisdiction of the Commissioner of Income-tax, Raipur and prescribes three categories of taxable persons within the specified territorial area: non-corporate residents with non-business income, non-corporate persons with business income whose principal place of business lies in the area, and companies having registered office in the area, with the Commissioner handling all cases relating to those categories.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction allocation under section 120: notification redefines territorial assessment responsibilities and taxable person categories for income tax administration.
Amendment substitutes serial number 100 in Schedule I to reassign the territorial jurisdiction of the Commissioner of Income-tax, Raipur and prescribes three categories of taxable persons within the specified territorial area: non-corporate residents with non-business income, non-corporate persons with business income whose principal place of business lies in the area, and companies having registered office in the area, with the Commissioner handling all cases relating to those categories.
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