Tax jurisdiction expansion extends administrative area under Section 120, broadening the territorial scope for an income-tax commissioner. Amendment to the Schedule of S.O. 883(E) (14-9-2001) substitutes the territorial description for the Commissioner of Income-tax (CIB), Chennai, replacing 'Area within the limits of State of Tamil Nadu' with wording extending the area to include the union territory of Pondicherry, thereby expanding the commissioner's administrative territorial coverage under the enabling provision of the Income-tax Act.
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Tax jurisdiction expansion extends administrative area under Section 120, broadening the territorial scope for an income-tax commissioner.
Amendment to the Schedule of S.O. 883(E) (14-9-2001) substitutes the territorial description for the Commissioner of Income-tax (CIB), Chennai, replacing "Area within the limits of State of Tamil Nadu" with wording extending the area to include the union territory of Pondicherry, thereby expanding the commissioner's administrative territorial coverage under the enabling provision of the Income-tax Act.
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