TMI BlogSection 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authoritiesX X X X Extracts X X X X X X X X Extracts X X X X ..... (E), dated the 14th September, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (ii), dated the 14th September, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby - (a) directs that the Commissioners of Income-tax specified in column (2) of the Schedule annexed hereto having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule shall exercise the powers and perform all the functions in respect of such cases or classes of cases as specified in column (5), in such territorial areas specified in the corresponding entries in column (4) of the said Schedule; (b) authorises t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmedabad State of Gujarat, Union Territory of Daman and Diu, Union Territory of Dadra and Nagar Haveli All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24,) (46) and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 1 to 20 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 2. 1 [Commissioner of Income-tax (Exemptions)], Bangalore Bang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ana and Union Territory of Chandigarh All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46) and (47) of section 10, section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 50 to 68 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 5. 1 [Commissioner of Income-tax (Exemptions)], Chennai Chennai State of Tamil Nadu and Union Territory of Puducherry (excluding Yanam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at Serial numbers 46 to 49 and 117 to 130 specified in the notification of government of India bearing number S.O. _ dated the _ th October, 2014. 8. 1 [Commissioner of Income-tax (Exemptions)], Jaipur Jaipur State of Rajasthan All cases of persons in the territorial area specified in column (4) claiming exemption under clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10, section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 158 to 181 3 [and 112 to 116] specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 11. 1 [Commissioner of Income-tax (Exemptions)], Lucknow Lucknow States of Uttar Pradesh and Uttarakhand All cases of persons in the territorial area specified in column ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 228 to 235 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 14. 1 [Commissioner of Income-tax (Exemptions)], Pune Pune State of Maharashtra excluding 5 [area covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation] All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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