TaxTMI 
TaxTMI 
Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O.1942(E), dated the 19th August, 2011.
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....tion), New Delhi, specified in column (2), of the Schedule-I annexed to this notification, having his headquarters at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise powers and perform functions in respect of such territorial areas or such persons or classes of persons or such incomes or classes of incomes or such cases or classes of cases, in respect of which the Directors of Income-tax specified in column (4) of the said Schedule are having jurisdiction; (ii) directs that the Director(s). of Income-tax specified in column (2) of the Schedule-II annexed to the notification, having their headquarters at the places specified in the corresponding entry in column (3) of the Schedule-II, shall exercise powers and perform functions specified in column (5) of the Schedule-II in respect of the territorial areas specified in corresponding entry of column (4) of the aforesaid Schedule-II; (iii) authorises the Director General of Income-tax (Intelligence and Criminal Investigation) specified in column (2) of Schedule-I or Director(s) of Income-tax (Intelligence and Criminal Investigation)-specified in column (2) of Schedule-II in this....
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....rs and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the National Capital Territory of Delhi connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961), including sections 131, 133, 133A, 133B, 134, 135, 285BA, and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 2. Director of Income- tax (Intelligence and Criminal Investigation), Delhi Delhi Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the National Capital Territory of Delhi All powers and functions related to and in co....
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.... under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the states of West Bengal and Sikkim, union territory of Andaman and Nicobar Islands All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961), including sections 131, 133, 133A, 133B, 134, 135, 285BA, and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 6. Director of Income-tax (Intelligence and Investigation), Chandigarh Chandigarh Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the states of Ha....
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....nal Investigation), Lucknow Lucknow Areas within the limits of following revenue districts (including any district carved out from these subsequently) of: (i) Lucknow (ii) Unnao (iii) Barabanki (iv) Faizabad (v) Sultanpur (vi) Amethi (Chhatrapati Shahuji Maharaj Nagar) (vii) Pratapgarh (viii) Rae Bareilly (ix) Jaunpur (x) Basti (xi) Gonda (xii) Bahraich (xiii) Balrampur (xiv) Shravasti (xv) AmbedkarNagar (xvi) Siddharth Nagar (xvii) Sant Kabir Nagar (xviii) Allahab ad (xix) Mirzapur (xx) Fatehpur (xxi) Sonbhadra (xxii) Kaushambi (xxxii) Varanasi (xxiv) Bhadohi (Sant Ravidas Nagar) (xxv) Ballia (xxvi) Ghazipur (xxxii) Chandauli (xxviii) Gorakhpur (xxix) Deoria (xxx) Mau (xxxi) Azamgarh (xxxii) Kushinagar (xxxiii) Maharajganj (xxxiv) Bareilly (xxxv) Shahjahanpur (xxxvi) Pilibhit (xxxvii) Hardoi (xxxviii) Sitapur (xxxix) Lakhimpur Kheri (xl) Moradabad (xli) Bijnor (xlii) Rampur (xliii) Badaun (xliv) Amroha (Jyotiba Phule Nagar) (xlv) Sambhal ^2[****] All powers and functions related to and in connection with collection, collation, verificat....
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.... Income- tax (Intelligence and Criminal Investigation), Guwahati Guwahati Areas within the limits of the states of Assam, Meghalaya, Tripura, Mizoram, Manipur, Nagaland and Arunachal Pradesh All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961), including sections 131, 133, 133A, 133B, 134, 135, 285BA, and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 12. Director of Income-tax (Intelligence and Criminal Investigation), Patna Patna Areas within the limits of the states of Bihar and Jharkhand All powers and functions related to and in connection with collection, collation, verification and dissemination of inform....
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....ions 131, 133, 133A, 133B, 134, 135, 285BA, and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 15. Director of Income-tax (Intelligence and Criminal Investigation), Nagpur Nagpur Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Nagpur (ii) Amravati (iii) Akola (iv) Buldhana (v) Washim (vi) Bhandara (vii) Wardha (viii) Yavatmal (ix) Gondia (x) Chandrapur (xi) Gadchiroli in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax, Nagpur All powers and functions related to and in connection with collection, collation, verification and dissemination of the information under the ....
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....or of Income-tax (Intelligence and Criminal Investigation), Kochi Kochi Areas within the limits of the state of Kerala, union territory of Lakshadweep, Mahe of union territory of Puducherry All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961), including sections 131, 133, 133A, 133B, 134, 135, 285BA, and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 19. Director of Income-tax (Intelligence and Criminal Investigation), Bengaluru Bengaluru Areas within the limits of all states and union territories of India All powers and functions under section 132 of theIncome-tax Act, 1961 (43 of 1961) and corresponding provis....