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of <h1>Income-Tax Authority Jurisdiction in India Defined: Territorial Areas, Person Categories, Income Types Under Income-tax Act, 1961.</h1> The notification outlines the jurisdiction and authorization of Income-tax authorities in India, as defined under the Income-tax Act, 1961. It specifies the territorial areas, categories of persons, and types of income that fall under the jurisdiction of various Commissioners of Income-tax across different regions. The notification is structured in a tabular format, detailing the designation of Income-tax authorities, their headquarters, territorial areas, and the specific cases or classes of cases they are authorized to handle. The document also includes an explanation of terms like 'residing' for individuals, Hindu Undivided Families, and other entities, and it supersedes previous notifications.
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