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of <h1>Income-tax Act Section 120 Amendment Expands Chennai Commissioner's Jurisdiction to Include Pondicherry</h1> The Central Board of Direct Taxes has amended Notification No. S.O. 883(E) dated September 14, 2001, under Section 120 of the Income-tax Act, 1961. This amendment, detailed in Notification No. 3/2005 dated January 12, 2005, modifies the jurisdiction of the Commissioner of Income-tax (CIB) in Chennai. The original jurisdiction covered only the State of Tamil Nadu, but it now includes the union territory of Pondicherry as well.
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