Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rcise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income- tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby :- (a) directs that the Commissioner of Income-tax specified in column (2) of the Schedule here to annexed, having his Headquarter at the place specified in the corresponding entry in column (3) of the said Schedule, shall exercise the powe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f income or of such cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule; (c) further authorises the Additional Commissioners or Joint Commissioners of Income-tax, referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions, including powers under Chapters XVII-B and XVII-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n Territory of Andaman and Nicobar Islands ); Chief Commissioner of Income-tax, Kolkata 2 ( other than the District of Purba (East) Medinipur); Chief Commissioner of Income-tax, Kolkata-3, Chief Commissioner of Income-tax, Kolkata-4 ( other than the District of Hooghly ); Chief Commissioner of Income-tax, Kolkata-5 (other than the Districts of Nadia and Murshidabad ); Chief Commissioner of Income-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Pricing), Kolkata [other than Transfer Pricing matters] , in which Consent Form for opting for the large Taxpayer Unit scheme has been given and in which following payments have been made in financial year 2011-12 or any subsequent financial year : (a) advance tax of rupees Ten crores or more under the Income-tax Act, 1961; or (b) duties of excise in cash or current account of rupees five c....