TaxTMI 
TaxTMI 
Jurisdiction of Income - tax authorities - Section 120 of the Income-tax Act, 1961
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....incomes or classes of incomes or of such cases or classes of cases in respect of which the Commissioners of Income-tax specified in the corresponding entries in column (4) of the said Schedule having jurisdiction vested in them. This notification will come into force with effect from 1-08-2001. ^21[Provided that the Chief Commissioners of Income-tax, specified under column (2) of the Schedule II hereto annexed, having their headquarters at places specified in the corresponding entries under column (3) of that Schedule, shall exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified in the corresponding entries under column (4) of Schedule II : Provided further that the Chief Commissioners of Income-tax, referred to under column (2) of the Schedule II may authorise any Commissioner of Income-tax to exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax author....
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....TDS)-Ex ^5[8. Chief Commissioner of Income-Tax, Delhi-VIII Delhi Commissioner of Income-tax, Delhi - VIII] 9 Chief Commissioner of Income-tax, Delhi-IX Delhi (i) Commissioner of Income-tax, Delhi-IX ^16[10 Chief Commissioner of Income-tax; (Central), Delhi Delhi (i) Commissioner of Income-tax; (Central), Delhi-I (ii) Commissioner of Income-tax, (Central), Delhi-II (iii) Commissioner of Income-tax, (Central), Delhi-II] ^5[11. Chief Commissioner of lncome-Tax, Delhi-XI Delhi Commissioner of Income-tax, Delhi-XI] 12 Chief Commissioner of Income-tax, Mumbai-I Mumbai (i) Commissioner of Income-tax, Mumbai-I (ii) Commissioner of Income-tax, Mumbai-XI 13 Chief Commissioner of Income-tax, Mumbai-II Mumbai (i) Commissioner of Income-tax, Mumbai-II (ii) Commissioner of Income-tax, Mumbai-III 14 Chief Commissioner of Income-tax, Mumbai-III Mumbai (i) Commissioner of Income-tax, Mumbai-IV (ii) Commissioner of Income-tax, M....
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.... Chennai (i) Commissioner of Income-tax, Chennai-V (ii) Commissioner of Income-tax, Chennai-VI 27 Chief Commissioner of Income-tax, Chennai-IV Chennai (i) Commissioner of Income-tax, Chennai-VII (ii) Commissioner of Income-tax, Chennai-VIII ^5[28. Chief Commissioner of Income-Tax, Chennai-V Chennai (i) Commìssioncr of Income-tax, Chennai-IX (ii) Commissioner of Income-Tax, Chennal-X] 29 Chief Commissioner of Income tax, Coimbatore Coimbatore (i) Commissioner of Income tax, Coimbatore-I (ii) Commissioner of Income tax, Coimbatore-II (iii) Commissioner of Income tax, Coimbatore-III 30 Chief Commissioner of Income tax, Madurai Madurai (i) Commissioner of Income tax, Madurai-I (ii) Commissioner of Income tax, Madurai-II 31 Chief Commissioner of Income tax, Trichy Trichy (i) Commissioner of Income tax, Trichy -I (ii) Commissioner of Income tax, Trichy-II ....
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.... (iii) Commissioner of Income tax, Kolhapur 41 Chief Commissioner of Income tax, Nasik Nasik (i) Commissioner of Income tax, Nasik-I (ii) Commissioner of Income tax, Nasik-II (iii) Commissioner of Income tax, Aurangabad 42 Chief Commissioner of Income tax, Thane ^2[Thane] (i) Commissioner of Income tax, Thane-I (ii) Commissioner of Income tax, Thane-II (iii) Commissioner of Income tax, Thane-III (iv) Commissioner of Income tax, Thane-IV 43 Chief Commissioner of Income tax, Nagpur Nagpur (i) Commissioner of Income tax, Nagpur-I (ii) Commissioner of Income tax, Nagpur-II (iii) Commissioner of Income tax, Nagpur-III (iv) Commissioner of Income tax, Nagpur-IV 44 Chief Commissioner of Income tax, Bangalore-I Bangalore (i) Commissioner of Income tax, Bangalore-I (ii) Commissioner of Income tax, Bangalore-....
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....sp; (ii) Commissioner of Income tax, Amritsar-II (iii) Commissioner of Income tax, Bhatinda (iv) Commissioner of Income tax, Jammu 54 Chief Commissioner of Income tax, Panchkula Panchkula (i) Commissioner of Income tax, Hissar (ii) Commissioner of Income-tax, Panchkula (iii) Commissioner of Income tax, Karnal (iv) Commissioner of Income tax, Rohtak (v) Commissioner of Income tax, Faridabad 55 Chief Commissioner of Income tax, Cochin Cochin (i) Commissioner of Income tax, Cochin (ii) Commissioner of Income tax, Trichur (iii) Commissioner of Income tax, Calicut (iv) Commissioner of Income tax, Kannur 56 Chief Commissioner of Income tax, Trivandrum Trivandrum (i) Commissioner of Income tax, Trivandrum (ii) Commissioner of Income tax, Kottayam 57 Chief Commissioner of ....
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.... Commissioner of Income tax, Hyderabad-I Hyderabad (i) Commissioner of Income tax, Hyderabad-I (ii) Commissioner of Income tax, Hyderabad-IV (iii) Commissioner of Income tax, Hyderabad-V 70 Chief Commissioner of Income tax, Hyderabad-II Hyderabad (i) Commissioner of Income tax, Hyderabad-II (ii) Commissioner of Income tax, Hyderabad-VI (iii) Commissioner of Income tax, Vijaywada 71 Chief Commissioner of Income tax, Hyderabad-III Hyderabad (i) Commissioner of Income tax, Hyderabad-III (ii) Commissioner of Income tax, Guntur (iii) Commissioner of Income tax, Tirupati 72 Chief Commissioner of Income tax, Vizag Vizag (i) Commissioner of Income tax, Vishakhapatnam-I (ii) Commissioner of Income tax, Vishakhapatnam-II (iii) Commissioner of Income tax, Rajamundry 73 Chief Commissioner of Income tax, Bhubaneshwar Bhubaneshwar (i) Commissio....
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.... (ii) Commissioner of Income tax, Varanasi (iii) Commissioner of Income tax, Gorakhpur 83 Chief Commissioner of Income tax, Meerut Meerut (i) Commissioner of Income tax, Meerut (ii) Commissioner of Income tax, Aligarh (iii) Commissioner of Income tax, Ghaziabad (iv) Commissioner of Income tax, Mujaffar Nagar 84 Chief Commissioner of Income tax, Dehradun Dehradun (i) Commissioner of Income tax, Dehradun (ii) Commissioner of Income tax, Haldwani 85 Chief Commissioner of Income tax, Kanpur Kanpur (i) Commissioner of Income tax, Kanpur-I (ii) Commissioner of Income tax, Kanpur-I (iii) Commissioner of Income tax, Agra-I (iv) Commissioner of Income tax, Agra-II ^6[^13[86. Chief Commissioner of Income-tax, Delhi- XII Delhi (i) Commissioner of Income-tax, Delhi-XlI (ii) Commissioner of Income-....
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....x authorities specified under column (4) Head Quarters Income-tax authorities in respect of which Chief Commissioners referred to in column 2 shall have jurisdiction (1) (2) (3) (4) 1. Chief Commissioner of Income-tax, Chandigarh Chandigarh Chief Commissioners of Income-tax Amritsar, Ludhiana, Shimla, Panchkula, Director General of Income-tax (Investigation), Chandigarh 2. Chief Commissioner of Income-tax, Delhi-I Delhi Chief Commissioners of Income-tax -II to XIII, Directors General of Income-tax- (Investigation), (Central), (Administration), (Vigilance), (Systems), (International Taxation), (Research). 3. Chief Commissioner of Income-tax, Jaipur Jaipur Chief Commissioners of Income-tax, Jodhpur, Udaipur, Director General of Income-tax (Investigation), Jaipur. 4. Chief Commissioner of Income-tax, Ahmedabad-I Ahmedabad Chief Commissioners of Income-tax, Ahmedabad II, III, IV, Surat, Baroda, Rajkot, Director General of Income-tax (Investigation), Ahmedabad. 5. Chief Commissioner of Income-tax, Mumbai-I&nbs....
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....on), Patna 18. Chief Commissioner of Income-tax, Guwahati Guwahati Chief Commissioner of Income-tax, Shillong] ********** Notes 1. Omitted vide CORRIGENDUM S.O.846(E) dated 30-08-2001 before it was reas as "(iii) Commissioner of Income tax, Chennai-XI" 2. Substituted vide CORRIGENDUM S.O.846(E) dated 30-08-2001 before it was reas as "Kolhapur" 3. Substituted vide CORRIGENDUM S.O.846(E) dated 30-08-2001 before it was reas as "Kolkata" 4. Substituted vide CORRIGENDUM S.O.846(E) dated 30-08-2001 before it was reas as "Kolkata" 5. Substituted vide Notification No. 9/2002 S.O. 104(E) dated 24-01-2002 before it was read as "6 Chief Commissioner of Income-tax, Delhi-VI Delhi (i) Commissioner of Income-tax, Delhi-VI (ii) Commissioner of Income-tax, Delhi-XII 8 Chief Commissioner of Income-tax, Delhi-VIII Delhi (i) Commissioner of Income-tax, Delhi-VIII (ii) Commissioner of Income-tax, Delhi-XIII 11 Chief Commissioner of Income-tax, Delhi-XI Delhi (i) Commissioner of Income-tax, Delhi-XI  ....
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.... (ii) Commissioner of Income tax, Bhagalpur 77 Chief Commissioner of Income tax, Ranchi Ranchi (i) Commissioner of Income tax, Ranchi (ii) Commissioner of Income tax, Dhanbad (iii) Commissioner of Income tax, Jamshedpur (iv) Commissioner of Income tax, Hazaribagh 81 Chief Commissioner of Income tax, Lucknow-I Lucknow (i) Commissioner of Income tax, Lucknow-I (ii) Commissioner of Income tax, Muradabad (iii) Commissioner of Income tax, Faizabad (iv) Commissioner of Income tax, Lucknow-II (v) Commissioner of Income tax, Bareilly" 6. Inserted vide Notification No. 9/2002 S.O. 104(E) dated 24-01-2002 7. Omitted vide Notification No. 82/2002 dated 10-04-2002 before it was read as "34 Chief Commissioner or Income tax,- Ahmedabad -III Ahmedabad (i) Commissioner of Income tax, Ahmedabad -V (ii) Commissioner of Income tax, Ahmedabad-VI" 8....