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

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....tte of India, Extraordinary, Part II, Section 3, Sub section (ii), dated the 14th September, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby - (a) directs that the Commissioners of Income-tax specified in column (2) of the Schedule annexed hereto having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule shall exercise the powers and perform all the functions in respect of such cases or classes of cases as specified in column (5), in such territorial areas specified in the corresponding entries in column (4) of the said Schedule; (b) authorises the Commissioners of Income-tax referred to in this notification....

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...., (24,) (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 1 to 20 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 2. 1[Commissioner of Income-tax (Exemptions)], Bangalore Bangalore States of Karnataka and Goa All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority ....

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....il Nadu and Union Territory of Puducherry (excluding Yanam and Mahe district) All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 69 to 87 specified in the notification of government of India bearing number S.O. _ dated the _ th th October, 2014. 6. 1[Commissioner of Income-tax (Exemptions)], 2[Delhi] Delhi National Capital Territory of Delhi All cases of persons in the territorial area specified in column (4) claiming exemptio....

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.... at serial numbers 131 to 140 specified in the notification of government of India bearing number S.O. _ dated the _ th October, 2014. 9. 1[Commissioner of Income-tax (Exemptions)], Kochi Kochi (i) State of Kerala, (ii) Mahe district of the Union Territory of Puducherry, (iii) Union Territory of Lakshadweep & Minicoy Islands All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 152 to 157 specified in the notification of Governm....

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....Greater Mumbai and Navi Mumbai Municipal Corporation All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 190 to 224 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 13. 1[Commissioner of Income-tax (Exemptions)], Patna Patna States of Bihar and Jharkhand All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A),....