Jurisdiction assignment of CIBs clarifies territorial scope and information-collection powers over specified taxpayer classes. Amendment under section 120 designates the territorial jurisdictions and classes of persons for Commissioner of Income-tax (CIB) Kolkata and Commissioner of Income-tax (CIB) Guwahati-specifying non-company residents with non-business income, non-company persons deriving business or professional income with principal place of business in the territorial areas, and companies with registered offices there-and confers on each Commissioner all powers and functions for collection of information regarding those persons; the notification is effective upon Gazette publication.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction assignment of CIBs clarifies territorial scope and information-collection powers over specified taxpayer classes.
Amendment under section 120 designates the territorial jurisdictions and classes of persons for Commissioner of Income-tax (CIB) Kolkata and Commissioner of Income-tax (CIB) Guwahati-specifying non-company residents with non-business income, non-company persons deriving business or professional income with principal place of business in the territorial areas, and companies with registered offices there-and confers on each Commissioner all powers and functions for collection of information regarding those persons; the notification is effective upon Gazette publication.
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