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of <h1>CBDT Amends Notification Under Section 120 of Income-tax Act, Redefines Jurisdiction for Authorities in Gujarat</h1> The Central Board of Direct Taxes has amended notification S.O. 732(E) dated July 3, 2001, under the powers of section 120 of the Income-tax Act, 1961. The amendments pertain to the designation and jurisdiction of Income-tax authorities in Gujarat. For the Commissioner of Income-tax, Rajkot - I, the notification specifies the territorial areas and classes of persons, including individuals and companies, based on their principal income sources and business locations. Similarly, for the Commissioner of Income-tax, Jamnagar, the notification outlines the jurisdiction over individuals and companies in the districts of Jamnagar and Porbandar, specifying their income sources and business locations.
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