Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - Amendments in Notification No. SO 733(E), dated 31-7-2001 - 223/2007 - Income Tax Act, 1961
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Jurisdiction of income-tax authorities reorganised to reassign Commissioner and TDS Commissioner reporting and regional coverage. Amendment to the administrative allocation of income-tax jurisdictions: the Central Board of Direct Taxes substitutes specified Schedule I entries to restate, for multiple Chief Commissioner headquarters, the designation and the list of subordinate Commissioner and Commissioner (TDS) offices, thereby redefining supervisory responsibility and geographic coverage for assessment, collection and TDS oversight.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of income-tax authorities reorganised to reassign Commissioner and TDS Commissioner reporting and regional coverage.
Amendment to the administrative allocation of income-tax jurisdictions: the Central Board of Direct Taxes substitutes specified Schedule I entries to restate, for multiple Chief Commissioner headquarters, the designation and the list of subordinate Commissioner and Commissioner (TDS) offices, thereby redefining supervisory responsibility and geographic coverage for assessment, collection and TDS oversight.
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