TaxTMI 
TaxTMI 
Jurisdiction of Income - tax authorities - Section 120 of the Income-tax Act, 1961
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.... 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 authorities specified under column (4) in respect of which the Chief Commissione....
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....entral), 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, Mumbai-V 15 Chief Commissioner of Income-tax, Mumbai-IV Mumbai (i) Commissioner of Income-tax, Mumbai-VI (ii) Commissioner of Income-tax, (TDS), Mumbai (iii) Commissioner of Income-tax, Mumbai-VII 16 Chief Commissioner of Income-tax, Mumbai-V Mumbai (i) Commissioner of Income-tax, Mumbai-VIII (ii) Commissioner of Income-tax, Mumbai-IX 17 Chief Commissioner of Income-tax, Mumbai-VI Mumbai (i) Commissioner of Income-tax, Mumbai-X 18 Chief Commissioner of Income-tax, Mumbai-V....
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....hmedabad-II 33 Chief Commissioner of Income tax, Ahmedabad -II Ahmedabad (i)Commissioner of Income tax, Ahmedabad -III (ii) Commissioner of Income tax, Ahmedabad -IV 11[34. Chief Commissioner of Income-tax, Ahmedabad-III Ahmedabad (i) Commissioner of income tax, Ahemdabad-V (ii) Commissioner of Income-tax, Ahmedabad-VI 12[35. Chief Commissioner of Income-tax, Ahmedabad-IV Ahmedabad (i) Commissioner of Income-tax Ahmedabad-VII (ii) Commissioner of Income-tax, Gandhinagar,] 36 Chief Commissioner of Income tax, Surat Surat (i) Commissioner of Income tax, Surat-I (ii) Commissioner of Income tax, Surai-II (iii) Commissioner of Income tax, Surat-III (iv) Commissioner of Income tax, Valsad 37 Chief Commissioner of Income tax, Baroda Baroda (i) Commissioner of Income tax, Baroda-I (ii) Commissioner of Income tax, Baroda-II (iii) Commissioner of Income tax, Baroda-III (iv) Commissioner of Income tax, Baroda-IV 38 Chief Commissioner of Income tax, Rajkot Rajkot (i) Commissioner of Income tax, Rajkot-I (ii) Commissioner of Income tax, Rajkot-II (iii) Commissioner of Income tax, Rajkot-III (iv) Commissioner of Income tax, Jam Nagar 39 Chief Commissione....
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....ala] 52 Chief Commissioner of Income tax, Ludhiana Ludhiana (i) Commissioner of Income tax, Ludhiana-I (ii) Commissioner of Income tax, Ludhiana-II (iii) Commissioner of Income tax, Ludhiana-III (iv) Commissioner of Income tax, Jalandhar-I (v) Commissioner of Income tax, Jalandhar-II 53 Chief Commissioner of Income tax, Amritsar Amritsar (i) Commissioner of Income tax, Amritsar-I (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 Income ta....
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....ati 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) Commissioner of Income tax, Bhubaneshwar (ii) Commissioner of Income tax, Cuttack (iii) Commissioner of Income tax, Sambalpur 74 Chief Commissioner of Income tax, Guwahati Guwahati (i) Commissioner of Income tax, Guwahati-I (ii) Commissioner of Income tax, Guwahati-II (iii) Commissioner of Income tax, Jorhat 75 Chief Commissioner of Income tax, Shillong Shillong (i) Commissioner of Income tax, Shillong (ii) Commissioner of Income tax, Dibrugarh 5[76. Chief Commissioner of Income-Tax, Patna-I Patna i) Commissioner of Income-tax, Patna-I (ii) Commissioner of Income-Tax, Bhagalpur (iii) Commissioner of Income-tax, Dhanbad] 5[77. Chief Commissioner of Income-Tax, Ranchi Ranchi (i)) Commissioner of Income-tax, Ranchi (ii) Commissioner of Income-tax, Jamshedpur (iii) Commissioner of lncome-tax, Faizabad] 78 Chief Commissioner of Income tax, Bhopal Bhopal (i) Commissioner of Income tax, ....
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....Income-tax, Pondicherry 92. Chief Commissioner of Income-Tax, Jodhpur Jodhpur (i) Commissioner of Income-tax, Jodhpur-I (ii) Commissioner of Income-Tax, Jodhpur-Il (iii) Commissioner of Income-tax, Bikaner 93. Chief Commissioner of Income-Tax, Shimla Shimla Commisioner of Income-tax, Shimla 94. Chief Commissioner of Income-Tax, Patna-II Patna (i) Commissioner of lncome-tax, Patn - II (ii) Commissioner of Income-Tax, Muzaffpur 95. Chief Commissioner of Income-Tax, Bareilly Bareilly (i) Commissioner of Income-tax, Bareilly (ii) Commissioner of Income-Tax, Moradabad] 10[96. Chief Commissioner of Income-tax, Kolkata-(IV) Kolkata (i) Commissioner of Income-tax, Kolkata-XI (ii) Commissioner of Income-tax, Kolkata-XII] 22[Schedule II Serial No. Chief Commissioners of Income-tax who shall exercise jurisdiction in respect of permanent account number in respect of persons assessable by Income-tax 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 C....
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....pur, Indore, Director General of Income-tax (Investigation), Bhopal 15. Chief Commissioner of Income-tax, Lucknow Lucknow Chief Commissioners of Income-tax. Allahabad, Bareilly, Director General of Income-tax (Investigation), Lucknow 16. Chief Commissioner of Income-tax, Kanpur Kanpur Chief Commissioners of Income-tax, Meerut, Dehradun. 17. Chief Commissioner of Income-tax, Patna Patna Chief Commissioners of Income-tax, Patna-II, Ranchi, Director General of Income-tax (Investigation), 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 D....
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....tion 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. Substituted vide Notification No. 82/2002 dated 10-04-2002 before it was read as "35 Chief Commissioner of Income tax, Ahmedabad -IV Ahmedabad (i) Commissioner of Income tax, Ahmedabad -VII (ii) Commissioner of Income tax, Gandhi Nagar" 9. Substituted vide Notification No. 82/2002 dated 10-04-2002 before it was read as 59 Chief Commissioner of Income tax, Kolkata-III Kolkata (i) Commissioner of Income tax, Kolkata-III (ii) Commissioner of Income tax, Kolkata-XI 60 Chief Commissioner of Income tax, Kolkata-IV Kolkata (i) Commissioner of Income tax, Kolkata-IV (ii) Commissioner of Income tax, Kolkata-XII 10. Inserted vide Notification No. 82/2002 dated 10-04-2002 11. Substituted vide NOTIFICATION No. S.O. 773(E) dated 19-07-2002 before it was read as 34. 7[**** * ] 12. Substituted vide NOTIFICATION No. S.O. 773(E) dated 19-07-2002 before it was read as 8[35. Chief Commi....