Section 120(1) and (2) of the Income-tax Act, 1961 – CBDT authorises the Director General of Income-tax (Investigation)
X X X X Extracts X X X X
X X X X Extracts X X X X
.... specified in column (2) of Schedule annexed hereto, or the Principal Director or Director of Income-tax specified in column (4) of the Schedule to issue orders in writing for the exercise of the concurrent powers and performs the functions of an Assessing Officer to an Assistant Director of Income-tax or Deputy Director of Income-tax who are subordinate to them, in respect of cases or class of cases falling within the territorial areas specified in column (6) of the Schedule for the purpose of the said Act. SCHEDULE Sl. No. Director General of Income-tax (Investigation) Head Quarters Principal Director / Director of Income-tax (Investigation) Head Quarters Territorial areas (1) (2) (3) (4) (5) (6) 1 Director General of Inco....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ur (v) Ramanagaram (vi) Tumkur (vii) Dakshin Kannada (viii) Udupi (ix) Uttara Kannada (x) Shimoga (xi) Mysore (xii) Mandya (xiii) Chamarajanagara (xiv) Hassan (xv) Chikmagalur (xvi) 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 Chhattisga....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd Telangana Hyderabad Principal Director/Director of Income-tax (Investigation), Hyderabad Hyderabad Areas within the limits of the States of Andhra Pradesh and Telangana; and Yanam of Union territory of Puducherry Principal Director/Director of Income-tax (Investigation), Bhubaneswar Bhubaneswar Areas within the limits of the State of Odisha 8 Director General of Income-tax (Investigation), Rajasthan Jaipur Principal Director/Director of Income-tax (Investigation), Jaipur Jaipur Areas within the limits of the State of Rajasthan 9 Director General of Income-tax (Investigation), Kerala Kochi Principal Director/Director of Income-tax (Investigation), Kochi Kochi Areas within the limits of the state ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Sant Ravidas Nagar (xl) Sonbhadra (xli) Varanasi (xlii) Ballia (xliii) Moradabad (xliv) Bijnor (xlv) Jyotiba Phule Nagar i.e., Amroha (xlvi) Rampur (xlvii) Badaun (xlviii) Sant Kabir Nagar (xlix) Siddhartha Nagar (l) Srawasti (li) Sambhal Principal Director/ Director of Income-tax (Investigation), Kanpur Kanpur Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand: (i) Banda (ii) Chitrakut (iii) Hamirpur (iv) Jalaun (v) Ramabai Nagar (Kanpur Dehat) (vi) Mohoba (vii) Kannauj (viii) Meerut (ix) Baghpat (x) Ghaziabad (xi) Muzaffarnagar (xii) Hapur (xiii) Agra (xiv) Etah (xv) Aligarh (xvi) Auraiya (xvii) Hathras (xviii) Etawah (xix)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iri (x) Ahmadnagar (xi) Kolhapur in the State of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, Pune 3[; 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....