CBDT Defines Powers and Jurisdiction of Bangalore's Commissioner of Income Tax for Large Taxpayers under Income-tax Act

The Central Board of Direct Taxes (CBDT) has outlined the powers, authority, and jurisdiction of the Commissioner of Income Tax (Large Taxpayer Unit) in Bangalore. The Commissioner is empowered to exercise authority under the Income-tax Act, 1961, including Chapters XVII-B and XVII-BB, for specific cases and individuals as detailed in an annexed schedule. The notification also permits the Commissioner to delegate powers to Joint Commissioners and further to Assessing Officers. This jurisdiction covers certain districts in Bangalore and applies to entities meeting specified financial criteria in excise duties, service tax, and advance tax payments. The notification is effective from its publication date.

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