Section 120(1), (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities

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.... and (5) of section 120 and section 133C of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), read with rule 12D of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby- (a) authorises that the Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) [(hereinafter referred to as PCIT (ReFAC)(VU)]specified in Col....

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....ners of Income-tax (ReFAC) (VU) or Joint Commissioners of Income-tax (ReFAC) (VU), who are subordinate to them, in respect of such territorial areas or such persons or classes of persons or of such income or class of income or of such cases or class of cases specified in the corresponding entry in Column (4) of the said Schedule; (c) authorises the Additional Commissioners of Income-tax (ReFAC)(V....

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....rs Jurisdiction (1) (2) (3) (4) 1 PCIT- ReFAC (VU), Ahmedabad Ahmedabad All cases of persons in respect of all incomes within the limits of all States and Union Territories of India with respect to whom there is any information in the possession of Directorate of Income-tax (Systems), Central Board of Direct Taxes. 2 PCIT - ReFAC (VU), Surat Surat 3 PCIT - ReFAC (VU), Bengaluru ....