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    <title>CBDT directs that the Chief Commissioner (Administration), Calcutta, having his headquarters at Calcutta, shall also have jurisdiction in respect of the territorial area of the State of Sikkim u/s 120(1)</title>
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    <description>The notification assigns territorial jurisdiction over the State of Sikkim to the Chief Commissioner (Administration) headquartered at Calcutta under the Income-tax statute, conditions the Chief Commissioner&#039;s performance on any future notifications issued under other statutory provisions, and specifies the commencement of the notification.</description>
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      <description>The notification assigns territorial jurisdiction over the State of Sikkim to the Chief Commissioner (Administration) headquartered at Calcutta under the Income-tax statute, conditions the Chief Commissioner&#039;s performance on any future notifications issued under other statutory provisions, and specifies the commencement of the notification.</description>
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