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)

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....1)<br>Notification No. S.O.243(E) Dated:- 30-3-1989 Income Tax Act, 1961<br>Income Tax<br>Section 120<br>Inc.Tax Act 1961<br>CBDT directs that the Chief Commissioner (Administration), Calcutta, havin....

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....tta, having his headquarters at Calcutta, shall also have jurisdiction in respect of the territorial area of the State of Sikkim. Provided that the Chief Commissioner (Administration), Calcutta, sh....