Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O.1189(E), dated the 3rd December, 2001 and S.O.734 (E), dated the 31st July, 2001.

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....upersessions, the Central Board of Direct Taxes hereby, - (i) directs that the Directors General of Income-tax specified in column (2) of the Schedule annexed to this notification (hereinafter referred to as the "said schedule") or the Principal Director / Director of Income-tax specified in column (4) of the said Schedule shall exercise powers under Part - C (Powers) of Chapter XIII and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act and perform the functions relating thereto in respect of the territorial areas of whole of India; (ii) directs that the Directors General of Income-tax specified in column (2) of the said Schedule or the Principal Director / Director of Income-tax specified in column (4) of the said Schedule shall exercise powers under all other provisions of the said Act, (other than the provisions mentioned in (i) above), and perform the functions relating thereto in respect of the territorial areas specified in the corresponding entries in column (6) of the said Schedule; (iii) authorises the Director General of Income-tax specified in column....

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.... Surat (xi) Tapi (xii) Dang (xiii) Navsari (xiv) Valsad (xv) Bharuch 2 Director General of Income-tax (Investigation) Karnataka and Goa Bengaluru Principal Director/ Director of Income-tax (Investigation), Bengaluru Bengaluru Areas within the limits of revenue districts in the state of Karnataka (including any district carved out from these subsequently): (i) Bengaluru Urban (ii) Bengaluru Rural (iii) Kolar (iv) Chickballapur (v) Ramanagaram (vi) Tumkur (v) Dakshin Kannada (vi) Udupi (vii) Uttara Kannada (viii) Shimoga (ix) Mysore (x) Mandya (xi) Chamarajanagara (xii) Hassan (xiii) Chikmagalur (xiv) Kodagu Principal Director/ Director of Income-tax (Investigation), Panaji Panaji Areas within the limits of the state of Goa; and Following revenue districts of the state of Karnataka (including any district carved out from these subsequently): (i) Belgaum (ii) Bagalkot (iii) Bijapur (iv) Dharwad (v) Haveri (vi) Davangere (vii) Gadag (viii) Gulbarga (ix) Bidar (x) Raichur (xi) Yadgir (xii) Bellary (xiii) Chitradurga (xiv) Koppal 3 Director General of Income-tax (Investigation), Madhya Pradesh and Chhattisgarh Bhopal Principal Director/ Dir....

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....Kolkata Principal Director/ Director of Income-tax (Investigation), Kolkata Kolkata Areas within the limits of the states of West Bengal and Sikkim, Union territory of Andaman & Nicobar Islands Principal Director/Director of Income-tax (Investigation), Guwahati Guwahati Areas within the limits of the states of Assam, Meghalay, Tripura, Mizoram, Manipur, Nagaland and Arunachal Pradesh 7[11 Director General of Income-tax (Investigation), Uttar Pradesh and Uttarakhand Lucknow Principal Director/ Director of Income-tax (Investigation), Lucknow Lucknow Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand: (i) Lucknow (ii) Barabanki (iii) Basti (iv) Faizabad (v) Gonda (vi) Hardoi (vii) Jaunpur (viii) Pratapgarh (ix) Rae Bareilly (x) Chhatrapati Shahuji Maharaj Nagar (Amethi) (xi) Sultanpur (xii) Sitapur (xiii) Unnao (xiv) Lakhimpur Kheri (xv) Bareilly (xvi) Pilibhit (xvii) Balrampur (xviii) Bahraich (xix) Ambedkar Nagar (xx) Shahjahanpur (xxi) Allahabad (xxii) Azamgarh (xxiii) Chandauli (xxiv) Deoria (xxv) Fatehpur (xxvi) Ghazipur (xxvii) Gorakhpur (xxviii) Kaushambi (xxix) Kushinagar (xxx) Maharaj....

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....iction of Principal Chief Commissioner of Income-tax, Pune and Chief Commissioner of Income-tax, Thane Principal Director / Director of Income-tax (Investigation), Nagpur Nagpur Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Gadchiroli (ii) Gondia, (iii) Bhandara (iv) Nagpur (v) Chandrapur (vi) Amravati (vii) Wardha (viii) Yavatmal (ix) Washim (x) Akola (xi) Buldhana (xii) Hingoli (xiii) Nanded (xiv) Parbhani (xv) Jalna (xvi) Aurangabad (xvii) Jalgaon (xviii) Dhule (xix) Nandurbar (xx) Nasik (xxi) Beed (xxii) Latur (xxiii) Osmanabad in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, Nagpur and Chief Commissioner of Income-tax, Nasik [F. No. 187/37/2014 (ITAI)] (Deepshikha Sharma) Director to the Government of India ------------------------------ Notes:- 1. Substituted vide Not. 82/2015 - Dated 19-10-2015, before it was read as, "Chennai" 2. Substituted vide Not. 82/2015 - Dated 19-10-2015, before it was read as, "Jaipur" 3. Substituted vide Not. 82/2015 - Dated 19-10-2015, befor....