Jurisdiction of Income-tax Authorities: notification assigns prior-assessment-year jurisdiction over certain union territories to designated Income-tax Officers. Notification under section 126 assigns specified Income-tax Officers jurisdiction to make assessments under the Income-tax Act, 1961 or the Indian Income-tax Act, 1922 for assessment years prior to 1 April 1963 in respect of persons resident or carrying on business in the territories of Daman, Dadra and Nagar Haveli; Diu; Yanam; Mahe; and Goa, where those persons subsequently fell within those officers' jurisdiction after 31 March 1963 following extension of income-tax law to those territories.
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Jurisdiction of Income-tax Authorities: notification assigns prior-assessment-year jurisdiction over certain union territories to designated Income-tax Officers.
Notification under section 126 assigns specified Income-tax Officers jurisdiction to make assessments under the Income-tax Act, 1961 or the Indian Income-tax Act, 1922 for assessment years prior to 1 April 1963 in respect of persons resident or carrying on business in the territories of Daman, Dadra and Nagar Haveli; Diu; Yanam; Mahe; and Goa, where those persons subsequently fell within those officers' jurisdiction after 31 March 1963 following extension of income-tax law to those territories.
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