Jurisdiction of Income tax authorities reallocated between commissioners, changing territorial assignments and taxpayer case allocation under amended schedule. Amendment substitutes entries in Schedule I reallocating territorial jurisdiction among specified Commissioners of Income tax, defining for each commissioner the classes of taxpayers within their remit-residents with non business income, persons whose principal place of business is in the area (excluding certain companies), and companies registered with registered offices in the area-and tying all cases of those classes to the corresponding commissioner; the amendment is made under Section 120 and takes effect from publication in the Official Gazette.
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Jurisdiction of Income tax authorities reallocated between commissioners, changing territorial assignments and taxpayer case allocation under amended schedule.
Amendment substitutes entries in Schedule I reallocating territorial jurisdiction among specified Commissioners of Income tax, defining for each commissioner the classes of taxpayers within their remit-residents with non business income, persons whose principal place of business is in the area (excluding certain companies), and companies registered with registered offices in the area-and tying all cases of those classes to the corresponding commissioner; the amendment is made under Section 120 and takes effect from publication in the Official Gazette.
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