TaxTMI 
TaxTMI 
Jurisdiction of Income tax Authorities - powers and functions of the Assessing Officer concurrently to facilitate the conduct of e-assessment proceedings
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....mbers S.O. 3264 dated 12th September, 2019, S.O. No. 3265 dated 12th September, 2019 and S.O. 3435 dated 23rd September, 2019 published in the Gazette of India, Extraordinary, under Part II, Section 3, Sub-section (ii). "SCHEDULE S. No. INCOME-TAX AUTHORITY HEADQUARTERS (1) (2) (3) 1. Chief Commissioner of Income-tax (ReAC), Delhi Delhi 2. Income-tax Officer (HQ), O/o Chief Commissioner of Income-tax (ReAC) Delhi Delhi 3. Additional /Joint Commissioner of Income-tax (ReAC) (Technical Unit), Delhi Delhi 4. Deputy /Assistant Commissioner of Income-tax (ReAC) (Technical Unit), Delhi-1 Delhi 5. Deputy /Assistant Commissioner of Income-tax (ReAC) (Technical Unit), Delhi-2 Delhi 6. Additional /Joint Commissioner of Income-tax (ReAC) (Review Unit), Delhi-1 Delhi 7. Deputy /Assistant Commissioner of Income-tax (ReAC) (Review Unit), Delhi-1(1) Delhi 8. Deputy /Assistant Commissioner of Income-tax (ReAC) (Review Unit), Delhi-1(2) Delhi 9. Additional /Joint Commissioner of Income-tax (ReAC) (Review Unit), Delhi-2 Delhi 10. Deputy /Assistant Commissioner of Income-tax (ReAC) ....
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....r of Income-tax (ReAC) (Verification Unit)-1(1), Delhi Delhi 37. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-1(1)(1) Delhi Delhi 38. Income-tax Officer (ReAC) (Verification Unit)-1(1)(2), Delhi Delhi 39. Income-tax Officer (ReAC) (Verification Unit)-1(1)(3) Delhi Delhi 40. Principal Commissioner of Income-tax (ReAC), Delhi -2 Delhi 41. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Delhi- 2 Delhi 42. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1), Delhi Delhi 43. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1)(1), Delhi Delhi 44. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(2), Delhi Delhi 45. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(3), Delhi Delhi 46. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(2), Delhi Delhi 47. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)2(2)(1)Delhi Delhi 48. Income-tax Officer (ReAC) (Assessment Unit)-2(2)(2), Delhi Delhi 49. Income-tax Officer (ReAC) ....
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....Delhi Delhi 76. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(4), Delhi Delhi 77. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-3(4)(1), Delhi Delhi 78. Income-tax Officer (ReAC) (Assessment Unit)-3(4)(2), Delhi Delhi 79. Income-tax Officer (ReAC) (Assessment Unit)-3(4)(3), Delhi Delhi 80. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-3(1), Delhi Delhi 81. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-3(1)(1) Delhi Delhi 82. Income-tax Officer (ReAC) (Verification Unit)-3(1)(2), Delhi Delhi 83. Income-tax Officer (ReAC) (Verification Unit)-3(1)(3) Delhi Delhi 84. Principal Commissioner of Income-tax (ReAC), Delhi -4 Delhi 85. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Delhi- 4 Delhi 86. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-4(1), Delhi Delhi 87. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-4(1)(1), Delhi Delhi 88. Income-tax Officer (ReAC) (Assessment Unit)-4(....
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.... Delhi 115. Income-tax Officer (ReAC) (Assessment Unit)-5(2)(3), Delhi Delhi 116. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-5(3), Delhi Delhi 117. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-5(3)(1), Delhi Delhi 118. Income-tax Officer (ReAC) (Assessment Unit)-5(3)(2), Delhi Delhi 119. Income-tax Officer (ReAC) (Assessment Unit)-5(3)(3), Delhi Delhi 120. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-5(4), Delhi Delhi 121. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-5(4)(1), Delhi Delhi 122. Income-tax Officer (ReAC) (Assessment Unit)-5(4)(2), Delhi Delhi 123. Income-tax Officer (ReAC) (Assessment Unit)-5(4)(3), Delhi Delhi 124. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-5(1), Delhi Delhi 125. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-5(1)(1) Delhi Delhi 126. Income-tax Officer (ReAC) (Verification Unit)-5(1)(2), Delhi Delhi 127. Income-tax Officer (ReAC) (Verification Unit)-5(1)(3) Delhi Del....
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....tional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1), Ahmedabad Ahmedabad 153. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1)(1), Ahmedabad Ahmedabad 154. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(2), Ahmedabad Ahmedabad 155. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(3), Ahmedabad Ahmedabad 156. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(2), Ahmedabad Ahmedabad 157. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)2(2)(1)Ahmedabad Ahmedabad 158. Income-tax Officer (ReAC) (Assessment Unit)-2(2)(2), Ahmedabad Ahmedabad 159. Income-tax Officer (ReAC) (Assessment Unit)-2(2)(3), Ahmedabad Ahmedabad 160. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(3), Ahmedabad Ahmedabad 161. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(3)(1), Ahmedabad Ahmedabad 162. Income-tax Officer (ReAC) (Assessment Unit)-2(3)(2), Ahmedabad Ahmedabad 163. Income-tax Officer (ReAC) (Assessment Unit)-2(3)(3), Ahmedabad Ahmedabad 164. Additional /Join....
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....1), Mumbai Mumbai 189. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Mumbai Mumbai 190. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(2), Mumbai Mumbai 191. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(3), Mumbai Mumbai 192. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(2), Mumbai Mumbai 193. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)- 1(2)(1)Mumbai Mumbai. 194. Income-tax Officer (ReAC) (Assessment Unit)-1(2)(2), Mumbai Mumbai 195. Income-tax Officer (ReAC) (Assessment Unit)-1(2)(3), Mumbai Mumbai 196. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(3), Mumbai Mumbai 197. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(3)(1), Mumbai Mumbai 198. Income-tax Officer (ReAC) (Assessment Unit)-1(3)(2), Mumbai Mumbai 199. Income-tax Officer (ReAC) (Assessment Unit)-1(3)(3), Mumbai Mumbai 200. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(4), Mumbai Mumbai 201. Deputy /Assistant Commissioner of Income-tax (ReA....
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....missioner of Income-tax (ReAC) (Verification Unit)-2(1)(1) Mumbai Mumbai 228. Income-tax Officer (ReAC) (Verification Unit)-2(1)(2), Mumbai Mumbai 229. Income-tax Officer (ReAC) (Verification Unit)-2(1)(3) Mumbai Mumbai 230. Principal Commissioner of Income-tax (ReAC), Mumbai -3 Mumbai 231. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Mumbai-3 Mumbai 232. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(1), Mumbai Mumbai 233. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-3(1)(1), Mumbai Mumbai 234. Income-tax Officer (ReAC) (Assessment Unit)-3(1)(2), Mumbai Mumbai 235. Income-tax Officer (ReAC) (Assessment Unit)-3(1)(3), Mumbai Mumbai 236. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(2), Mumbai Mumbai 237. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)3(2)(1)Mumbai Mumbai 238. Income-tax Officer (ReAC) (Assessment Unit)-3(2)(2), Mumbai Mumbai 239. Income-tax Officer (ReAC) (Assessment Unit)-3(2)(3), Mumbai Mumbai 240. Additional /Joint Co....
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....6. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-4(4), Mumbai Mumbai 267. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-4(4)(1), Mumbai Mumbai 268. Income-tax Officer (ReAC) (Assessment Unit)-4(4)(2), Mumbai Mumbai 269. Income-tax Officer (ReAC) (Assessment Unit)-4(4)(3), Mumbai Mumbai 270. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-4(1), Mumbai Mumbai 271. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-4(1)(1) Mumbai Mumbai 272. Income-tax Officer (ReAC) (Verification Unit)-4(1)(2), Mumbai Mumbai 273. Income-tax Officer (ReAC) (Verification Unit)-4(1)(3) Mumbai Mumbai 274. Principal Commissioner of Income-tax (ReAC), Pune-1 Pune 275. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Pune-1 Pune 276. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1), Pune Pune 277. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Pune Pune 278. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(2), Pune Pu....
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.... 306. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(3), Pune Pune 307. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(3)(1), Pune Pune 308. Income-tax Officer (ReAC) (Assessment Unit)-2(3)(2), Pune Pune 309. Income-tax Officer (ReAC) (Assessment Unit)-2(3)(3), Pune Pune 310. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(4), Pune Pune 311. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(4)(1), Pune Pune 312. Income-tax Officer (ReAC) (Assessment Unit)-2(4)(2), Pune Pune 313. Income-tax Officer (ReAC) (Assessment Unit)-2(4)(3), Pune Pune 314. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-2(1), Pune Pune 315. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-2(1)(1) Pune Pune 316. Income-tax Officer (ReAC) (Verification Unit)-2(1)(2), Pune Pune 317. Income-tax Officer (ReAC) (Verification Unit)-2(1)(3) Pune Pune 318. Chief Commissioner of Income-tax (ReAC), Chennai Chennai 319. Income-tax Officer (HQ), O/o Chief ....
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....nt Unit)-1(3)(1), Chennai Chennai. 344. Income-tax Officer (ReAC) (Assessment Unit)-1(3)(2), Chennai Chennai 345. Income-tax Officer (ReAC) (Assessment Unit)-1(3)(3), Chennai Chennai 346. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(4), Chennai Chennai 347. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(4)(1), Chennai Chennai 348. Income-tax Officer (ReAC) (Assessment Unit)-1(4)(2), Chennai Chennai 349. Income-tax Officer (ReAC) (Assessment Unit)-1(4)(3), Chennai Chennai 350. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-1(1), Chennai Chennai 351. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-1(1)(1) Chennai Chennai 352. Income-tax Officer (ReAC) (Verification Unit)-1(1)(2), Chennai Chennai 353. Income-tax Officer (ReAC) (Verification Unit)-1(1)(3) Chennai Chennai 354. Principal Commissioner of Income-tax (ReAC), Chennai -2 Chennai 355. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Chennai-2 Chennai 356. Additional /Joint Commission....
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....sment Unit)-3(1)(3), Chennai Chennai 382. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(2), Chennai Chennai 383. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)3(2)(1)Chennai Chennai 384. Income-tax Officer (ReAC) (Assessment Unit)-3(2)(2), Chennai Chennai 385. Income-tax Officer (ReAC) (Assessment Unit)-3(2)(3), Chennai Chennai 386. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(3), Chennai Chennai 387. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-3(3)(1), Chennai Chennai 388. Income-tax Officer (ReAC) (Assessment Unit)-3(3)(2), Chennai Chennai 389. Income-tax Officer (ReAC) (Assessment Unit)-3(3)(3), Chennai Chennai 390. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(4), Chennai Chennai 391. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-3(4)(1), Chennai Chennai 392. Income-tax Officer (ReAC) (Assessment Unit)-3(4)(2), Chennai Chennai 393. Income-tax Officer (ReAC) (Assessment Unit)-3(4)(3), Chennai Chennai 394. Additiona....
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....ome-tax Officer (ReAC) (Verification Unit)-4(1)(3) Chennai Chennai 420. Principal Commissioner of Income-tax (ReAC), Bengaluru-1 Bengaluru 421. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Bengaluru-1 Bengaluru 422. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1), Bengaluru Bengaluru 423. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Bengaluru Bengaluru 424. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(2), Bengaluru Bengaluru 425. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(3), Bengaluru Bengaluru 426. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(2), Bengaluru Bengaluru 427. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)- 1(2)(1)Bengaluru Bengaluru 428. Income-tax Officer (ReAC) (Assessment Unit)-1(2)(2), Bengaluru Bengaluru 429. Income-tax Officer (ReAC) (Assessment Unit)-1(2)(3), Bengaluru Bengaluru 430. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(3), Bengaluru Bengaluru 431. Deputy /Assistant Co....
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....t Unit)-2(3)(3), Bengaluru Bengaluru 456. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(4), Bengaluru Bengaluru 457. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(4)(1), Bengaluru Bengaluru 458. Income-tax Officer (ReAC) (Assessment Unit)-2(4)(2), Bengaluru Bengaluru 459. Income-tax Officer (ReAC) (Assessment Unit)-2(4)(3), Bengaluru Bengaluru 460. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-2(1), Bengaluru Bengaluru 461. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-2(1)(1) Bengaluru Bengaluru 462. ^1[Income-tax Officer (ReAC) (Verification Unit)-2(1)(2), Bengaluru] Bengaluru 463. Income-tax Officer (ReAC) (Verification Unit)-2(1)(3) Bengaluru Bengaluru 464. Chief Commissioner of Income-tax (ReAC), Kolkata Kolkata 465. Income-tax Officer (HQ), O/o Chief Commissioner of Income-tax (ReAC) Kolkata Kolkata 466. Additional /Joint Commissioner of Income-tax (ReAC) (Technical Unit), Kolkata Kolkata 467. Deputy /Assistant Commissioner of Income-tax (ReAC) (Technical Unit),....
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....ioner of Income-tax (ReAC) (Assessment Unit)-1(4), Kolkata Kolkata 493. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(4)(1), Kolkata Kolkata 494. Income-tax Officer (ReAC) (Assessment Unit)-1(4)(2), Kolkata Kolkata 495. Income-tax Officer (ReAC) (Assessment Unit)-1(4)(3), Kolkata Kolkata 496. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-1(1), Kolkata Kolkata 497. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-1(1)(1) Kolkata Kolkata 498. Income-tax Officer (ReAC) (Verification Unit)-1(1)(2), Kolkata Kolkata 499. Income-tax Officer (ReAC) (Verification Unit)-1(1)(3) Kolkata Kolkata 500. Principal Commissioner of Income-tax (ReAC), Kolkata -2 Kolkata 501. Income-tax Officer (HQ) O/o Principal Commissioner of Income-tax (ReAC), Kolkata-2 Kolkata 502. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1), Kolkata Kolkata 503. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-2(1)(1), Kolkata Kolkata 504. Income-tax Officer (ReAC) (Assessment Unit)-2(1)(2), ....
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....lkata Kolkata 530. Income-tax Officer (ReAC) (Assessment Unit)-3(2)(2), Kolkata Kolkata 531. Income-tax Officer (ReAC) (Assessment Unit)-3(2)(3), Kolkata Kolkata 532. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(3), Kolkata Kolkata 533. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-3(3)(1), Kolkata Kolkata 534. Income-tax Officer (ReAC) (Assessment Unit)-3(3)(2), Kolkata Kolkata 535. Income-tax Officer (ReAC) (Assessment Unit)-3(3)(3), Kolkata Kolkata 536. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-3(4), Kolkata Kolkata 537. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-3(4)(1), Kolkata Kolkata 538. Income-tax Officer (ReAC) (Assessment Unit)-3(4)(2), Kolkata Kolkata 539. Income-tax Officer (ReAC) (Assessment Unit)-3(4)(3), Kolkata Kolkata 540. Additional /Joint Commissioner of Income-tax (ReAC) (Verification Unit)-3(1), Kolkata Kolkata 541. Deputy /Assistant Commissioner of Income-tax (ReAC) (Verification Unit)-3(1)(1) Kolkata Kolkata 542. Income-tax Officer (ReAC) ....
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....Hyderabad-1 Hyderabad 568. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1), Hyderabad Hyderabad 569. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(1)(1), Hyderabad Hyderabad 570. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(2), Hyderabad Hyderabad 571. Income-tax Officer (ReAC) (Assessment Unit)-1(1)(3), Hyderabad Hyderabad 572. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(2), Hyderabad Hyderabad 573. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)- 1(2)(1)Hyderabad Hyderabad 574. Income-tax Officer (ReAC) (Assessment Unit)-1(2)(2), Hyderabad Hyderabad 575. Income-tax Officer (ReAC) (Assessment Unit)-1(2)(3), Hyderabad Hyderabad 576. Additional /Joint Commissioner of Income-tax (ReAC) (Assessment Unit)-1(3), Hyderabad Hyderabad 577. Deputy /Assistant Commissioner of Income-tax (ReAC) (Assessment Unit)-1(3)(1), Hyderabad Hyderabad 578. Income-tax Officer (ReAC) (Assessment Unit)-1(3)(2), Hyderabad Hyderabad 579. Income-tax Officer (ReAC) (Assessment Unit)-1(3)(3), Hyderaba....