U/ Section 120 of the Income-tax Act, 1961 – Jurisdiction of Income tax authorities
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.... (E) - In exercise of the powers conferred by sub-sections (1) and (2) read with clause (a) of sub-section (4) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby- (a) authorises the Directors of Income-tax specified in column (2) of the Schedule hereto annexed having their headquarters at the places specified in the corresponding entries in column (....
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....ases within the jurisdiction of respective Directors as may be specified in such orders. SCHEDULE S. No. Designation Headquarters Cases or classes of Cases 1 2 3 4 1. Director of Income-tax(E) Mumbai An cases of persons claiming exemption under clause (17A),(21), (22), (22A),(23), (23A), (23AAA), (22B), (23F), (23FA) and (23C) of section 10, section 11 and section 12 of the Income-tax....
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....ction 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at Sl. Nos. 21 to 36 specified in the notification of Govt. of India bearing S.O. No. 732(E) dated 31-7-2001. 4. Director of Income-tax(E) Chennai All cases of persons claiming exemption under clause (17A),(21), (22), (22A),(23), (23A), (23AAA), (22B),(23F),(23FA) and (23C) of section 10, sect....
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....d (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at Sl. Nos. 37 to 43 specified in the notification of Govt. of India bearing S.O. No. 732(E) dated 31-7-2001. 7 Director of Income-tax(E) Bangalore All cases of persons claming exemption under clause (17A),(21), (22), (22A),(23), (23A), (23AAA), (22B), (....
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