Control of income-tax authorities - U/s 118 of IT ACT 1961
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....come-tax as specified in Column (4) at Sr. No. 15 of the ^11[First Schedule] shall be subordinate to the Principal Chief Commissioner of Income-tax (National Faceless Assessment Centre), Delhi. ^12[(e) Principal Commissioners of Income-tax as specified in column (3) of the Second Schedule shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in column (2) of the said Schedule; and (f) Income-tax Authorities of Units as specified in column (4) of the Second Schedule shall be subordinate to the Principal Commissioners of Income-tax as specified in column (3) of the said Schedule.] ^13[FIRST SCHEDULE] Sl.No Principal Chief Commissioner of Income-tax (Headquarters) Chief Commissioner of Income-tax (Headquarters) Principal Commissioner of Income-tax (Headquarters) Income-tax Authorities of Units (1) (2) (3) (4) (5) 1. Principal Chief Commissioner of Income-tax, Gujarat (Ahmedabad) (i) Chief Commissioner of Income-tax, Ahmedabad-2 (Ahmedabad) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Ahmedabad (Ahmedabad) (i) (Assessment Unit)- 1, Ahmedabad (ii) Principal Commissioner ....
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....) (vi) (Review Unit)-1, Bengaluru (ii) Chief Commissioner of Income-tax, Panaji (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Gulbarga (Gulbarga) (i) (Assessment Unit)- 1, Gulbarga (ii) Principal Commissioner of Income-tax, (Verification Unit)-1, Mangalore (Mangalore) (ii) (Verification Unit)- 1, Mangalore (iii) Principal Commissioner of Income-tax, (Review Unit)- 1, Hubbali (Hubbali) (iii) (Review Unit)-1, Hubbali ^14[3. Principal Chief Commissioner of Income-tax, Tamil Nadu and Puducherry (Chennai) (i) Chief Commissioner of Income-tax, Chennai-4 (Chennai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Chennai (Chennai) (i) (Assessment Unit)- 1, Chennai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Chennai (Chennai) (ii) (Assessment Unit)- 2, Chennai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Chennai (Chennai) (iii) (Assessment Unit)- 3, Chennai (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Chennai (Chennai) (iv) (Assessment Unit)- 4, Chennai (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Chennai (Chennai) ....
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.... Commissioner of Income-tax, (Assessment Unit)-10, Delhi (Delhi) (v) (Assessment Unit)- 10, Delhi (vi) Principal Commissioner of Income-tax, (Review Unit)- 2, Delhi (Delhi) (vi) (Review Unit)-2, Delhi (iii) Chief Commissioner of Incometax, Delhi-8 (Delhi) (i) Principal Commissioner of Income-tax, (Verification Unit)-1, Delhi (Delhi) (i) (Verification Unit)- 1, Delhi (Delhi) (ii) Principal Commissioner of Income-tax,(Verification Unit)-2, Delhi (Delhi) (ii) (Verification Unit)- 2, Delhi (iii) Principal Commissioner of Income-tax,(Verification Unit)-3, Delhi (Delhi) (iii) (Verification Unit)- 3, DelhI (iv) Principal Commissioner of Income-tax, (Verification Unit)-4, Delhi (Delhi) (iv) (Verification Unit)- 4, Delhi ^15[5. Principal Chief Commissioner of Income-tax, Andhra Pradesh and Telangana (Hyderabad) (i) Chief Commissioner of Income-tax, Vijayawada (Vijayawada) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Hyderabad (Hyderabad) (i) (Assessment Unit)- 1, Hyderabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Hyderabad (Hyderabad) (ii) (Assessment Unit)- 2, Hyderabad (i....
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.... Unit)-9, Kolkata (Kolkata) (iii) (Assessment Unit)- 9, Kolkata.] 7. Principal Chief Commissioner of Income-tax, Mumbai(Mumbai) (i) Chief Commissioner of Income-tax, Mumbai-11 (Mumbai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Mumbai(Mumbai) (i) (Assessment Unit)- 1, Mumbai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Mumbai(Mumbai) (ii) (Assessment Unit)- 2, Mumbai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Mumbai(Mumbai) (iii) (Assessment Unit)- 3, Mumbai (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Mumbai(Mumbai) (iv) (Assessment Unit)- 4, Mumbai (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Mumbai(Mumbai) (v) (Review Unit)-1, Mumbai (ii) Chief Commissioner of Income-tax, Mumbai-7 (Mumbai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-5, Mumbai(Mumbai) (i) (Assessment Unit)- 5, Mumbai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-6, Mumbai(Mumbai) (ii) (Assessment Unit)- 6, Mumbai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-7, Mumbai(Mumbai) (iii) (Assessment Unit)- 7, Mumbai ....
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.... Thane (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Pune(Pune) (vi) (Review Unit)-1, Pune (ii) Chief Commissioner of Income-tax, Nashik (Nashik) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Aurangabad (Aurangabad) (i) (Assessment Unit)- 1, Aurangabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Kolhapur (Kolhapur) (ii) (Assessment Unit)- 1, Kolhapur (iii) Principal Commissioner of Income-tax, (Verification Unit)-1, Nashik (Nashik) (iii) (Verification Unit)- 1, Nashik.] 9. Principal Chief Commissioner of Income-tax, Madhya Pradesh and Chhattisgarh (Bhopal) Chief Commissioner of Income-tax, Indore (Indore) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Jabalpur (Jabalpur) (i) (Assessment Unit)- 1, Jabalpur (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bhopal (Bhopal) (ii) (Assessment Unit)- 1, Bhopal (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bilaspur (Bilaspur) (iii) (Assessment Unit)- 1, Bilaspur (iv) Principal Commissioner of Income-tax, (Assessment Unit)-1, Raipur (Raipur) (iv) (Assessment Unit)- 1, Raipur (v) ....
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....al Commissioner of Income-tax, (Verification Unit)-1, Jodhpur (Jodhpur) (v) (Verification Unit)- 1, Jodhpur (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Kota (Kota) (vi) (Review Unit)-1, Kota 12. Principal Chief Commissioner of Income-tax, UP (West) and Uttarakhand (Kanpur) Chief Commissioner of Income-tax, Dehradun (Dehradun) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Meerut (Meerut) (i) (Assessment Unit)- 1, Meerut (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Muzaffarnagar (Muzaffarnagar) (ii) (Assessment Unit)- 1, Muzaffarnagar (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Kanpur (Kanpur) (iii) (Assessment Unit)- 1, Kanpur (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Agra (Agra) (iv) (Verification Unit)- 1, Agra (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Aligarh (Aligarh) (v) (Review Unit)-1, Aligarh 13. Principal Chief Commissioner of Income-tax, UP (East) (Lucknow) Chief Commissioner of Income-tax, Bareilly (Bareilly) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Faizabad (Faizabad) (i) (....
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....Thrissur (Thrissur) (ii) (Assessment Unit)-I, Thrissur (iii) Principal Commissioner of Income-tax, (Verification Unit)-I, Kochi (Kochi) (iii) (Verification Unit)-I, Kochi 2. Principal Chief Commissioner of Income-tax, Odisha (Bhubaneshwar) (i) Principal Commissioner of Income-tax, (Assessment Unit)-I, Bhubaneswar (Bhubaneswar) (i) (Assessment Unit)-I, Bhubaneswar (ii) Principal Commissioner of Income-tax, (Verification Unit)-I, Cuttack (Cuttack) (ii) (Verification Unit)-I, Cuttack 3. Principal Chief Commissioner of Income-tax, NER (Guwahati) (i) Principal Commissioner of Income-tax, (Assessment Unit)-I, Dibrugarh (Dibrugarh) (i) (Assessment Unit)-I, Dibrugarh (ii) Principal Commissioner of Income-tax, (Verification Unit)-I, Jorhat (Jorhat) (ii) (Verification Unit)-I, Jorhat 4. Principal Chief Commissioner of Income-tax, Nagpur (Nagpur) (i) Principal Commissioner of Income-tax, (Verification Unit)-I, Nagpur (Nagpur) (i) (Verification Unit)-I, Nagpur.] 2. This Notification shall be deemed to have come into force from the 6th day of June, 2022. [F.No. 187/3/202....
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.... of Income-tax, (Assessment Unit)-1, Chennai (Chennai) (i) (Assessment Unit)- 1, Chennai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Chennai (Chennai) (ii) (Assessment Unit)- 2, Chennai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Chennai (Chennai) (iii) (Assessment Unit)- 3, Chennai (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Chennai (Chennai) (iv) (Assessment Unit)- 4, Chennai (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Chennai (Chennai) (v) (Review Unit)-1, Chennai (ii) Chief Commissioner of Income-tax, Chennai-3 (Chennai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-5, Chennai (Chennai) (i) (Assessment Unit)- 5, Chennai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-6, Chennai (Chennai) (ii) (Assessment Unit)- 6, Chennai (iii) Principal Commissioner of Income-tax, (Verification Unit)-1, Chennai (Chennai) (iii) (Verification Unit)- 1, Chennai (iv) Principal Commissioner of Income-tax, (Review Unit)- 2, Chennai (Chennai) (iv) (Review Unit)-2, Chennai (iii) Chief Commissioner of Income-tax, Tiruchirappalli (Tiruchirappall....
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....ioner of Income-tax, West Bengal & Sikkim.(Kolkata) (i) Chief Commissioner of Income-tax, Kolkata-6 (Kolkata) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Kolkata (Kolkata) (i) (Assessment Unit)- 1, Kolkata (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Kolkata (Kolkata) (ii) (Assessment Unit)- 2, Kolkata (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Kolkata (Kolkata) (iii) (Assessment Unit)- 3, Kolkata (iv) Principal Commissioner of Income-tax, (Review Unit)- 1, Kolkata (Kolkata) (iv) (Review Unit)-1, Kolkata (ii) Chief Commissioner of Income-tax, Kolkata-3(Kolkata) (i) Principal Commissioner of Income-tax, (Assessment Unit)-4, Kolkata (Kolkata) (i) (Assessment Unit)- 4, Kolkata (ii) Principal Commissioner of Income-tax, (Assessment Unit)-5, Kolkata(Kolkata) (ii) (Assessment Unit)- 5, Kolkata (iii) Principal Commissioner of Income-tax, (Assessment Unit)-6, Kolkata(Kolkata) (iii) (Assessment Unit)- 6, Kolkata (iv) Principal Commissioner of Income-tax, (Review Unit)- 2, Kolkata(Kolkata) (iv) (Review Unit)-2, Kolkata (iii) Chief Commissioner of Income-tax, Kolkata-4(Kolka....
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