Jurisdiction of Income-tax Authorities

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Jurisdiction of Income-tax Authorities

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....4 (No. 44-Income-tax) dated the 1st July, 1952, the Central Board of Direct Taxes hereby directs that-- (i) the Income-tax Officer, Ward-A, Bulsar, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963, under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in ....

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....t March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), (iii) the Income-tax Officer, B-Ward Circle I, Kakinada, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 19....

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....business or profession in Mahe and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation 1963 (3 of 1963), (v) the Income-tax Officer, Goa at Panjim, shall have jurisdiction for the purpose of making any assessment for any assessment year....

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Jurisdiction of Income-tax Authorities