Jurisdiction of income-tax authorities reallocated, assigning Delhi commissionerates classes of salary earners and employer-based categories. Amendment under Section 120 substitutes Schedule entries to designate Commissionerates Delhi XIV and Delhi XV, both headquartered in Delhi and covering the National Capital Territory of Delhi, and defines jurisdictional classes: Delhi XIV covers non-company residents with specified public-sector and institutional employers and salary recipients whose employer's name begins with G; Delhi XV covers individuals and HUFs with specified employer categories and salary recipients whose employer's name begins with B or K. The amendment is effective 1-6-2007.
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Jurisdiction of income-tax authorities reallocated, assigning Delhi commissionerates classes of salary earners and employer-based categories.
Amendment under Section 120 substitutes Schedule entries to designate Commissionerates Delhi XIV and Delhi XV, both headquartered in Delhi and covering the National Capital Territory of Delhi, and defines jurisdictional classes: Delhi XIV covers non-company residents with specified public-sector and institutional employers and salary recipients whose employer's name begins with G; Delhi XV covers individuals and HUFs with specified employer categories and salary recipients whose employer's name begins with B or K. The amendment is effective 1-6-2007.
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