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Authority under the Prohibition of Benami Property Transactions Act, 1988 - 40/2017 - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 40/2017 New Delhi, the 18th May, 2017 (Income-tax) S.O. 1621(E).- In exercise of the powers conferred under sub-section (2) of section 28 read with section 59 of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988), and in supersession of the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, notification number S.O. 3290(E), dated the 25th October, 2016, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), dated the 25th October, 2016 , except as respects things done or omitted to be done before such supersession, the Central Government hereby directs that the Income-tax authorities under section 116 of the Income-tax Act, 1961 (43 of 1961) specified in column (2) of the Schedule, having headquarters at the places specified in the corresponding entry in column (3), to exercise the powers and perform the functions of the Authority under the Prohibition of Benami Property Transactions Act, 45 of 1988 specified in the corresponding entries in column (4) in respect of the territorial areas specified in the corresponding entries in column (5) of the Schedule having jurisdiction vested in them- SCHEDULE Serial No. Income-tax Authority Headquarters Authority under the Prohibition of Benami Property Transactions Act, 1988 Territorial Area (1) (2) (3) (4) (5) 1. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Ahmedabad (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Ahmedabad (iii) Income Tax Officer (Benami Prohibition), Ahmedabad Ahmedabad (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the: (a) Union territory of Diu; and (b) following revenue districts in the State of Gujarat (including any district carved out from these subsequently): (i) Kachchh (ii) Dwarka (iii) Porbandar (iv) Jamnagar (v) Morvi (vi) Surendranagar (vii) Botad (viii)Bhavnagar (ix) Amreli (x) Junagadh (xi) Gir Somnath (xii) Rajkot (xiii)Ahmedabad (xiv) Gandhinagar (xv) Patan (xvi) Mahesana (xvii) Banaskantha (xviii) Sabarkantha (xix) Aravali 2. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Surat (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Surat (iii) Income Tax Officer (Benami Prohibition), Surat Surat (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the: (a) Union territory of Dadra and Nagar Haveli (b) Union territory of Daman; and (c) following revenue districts in the State of Gujarat (including any district carved out from these subsequently): (i) Kheda (ii) Nadiad (iii) Anand (iv) Mahisagar (v) Panchmahal (vi) Dahod (vii) Vadodara (viii) Chhota Udaipur (ix) Narmada (x) Surat (xi) Tapi (xii) Dang (xiii) Navsari (xiv) Valsad (xv) Bharuch 3. (i) Joint Commissioner of Income-tax /Additional Commissioner of Income-tax, (Benami Prohibition), Bengaluru (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Bengaluru (iii) Income Tax Officer (Benami Prohibition),Bengaluru Bengaluru (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of revenue districts in the State of Karnataka (including any district carved out from these subsequently): (i) Bengaluru Urban (ii) Bengaluru Rural (iii) Kolar (iv) Chickballapur (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 4. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Panaji (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Panaji (iii) Income Tax Officer (Benami Prohibition), Panaji Panaji (i) Approving Authority (ii) Initiating Officer (iii) Administrator 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 5. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Bhopal (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Bhopal (iii) Income Tax Officer (Benami Prohibition), Bhopal Bhopal (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the State of Madhya Pradesh 6. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Raipur (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Raipur (iii) Income Tax Officer (Benami Prohibition),Raipur Raipur (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the State of Chhattisgarh 7 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Chandigarh (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Chandigarh (iii) Income Tax Officer (Benami Prohibition), Chandigarh Chandigarh (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the States of Haryana and Himachal Pradesh and Union territory of Chandigarh 8 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Ludhiana (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Ludhiana (iii) Income Tax Officer (Benami Prohibition), Ludhiana Ludhiana (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the States of Jammu and Kashmir and Punjab 9 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition),Chennai (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Chennai (iii) Income Tax Officer (Benami Prohibition), Chennai Chennai (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the State of Tamilnadu and Union territory of Puducherry (including Karaikal but excluding Mahe and Yanam) 10 (i) Joint Commissioner of Income-tax / Additional Commissioner of Income-tax, (Benami Prohibition), Unit-1, Delhi (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Unit-1, Delhi (iii) Income Tax Officer (Benami Prohibition), Unit-1, Delhi Delhi (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the National Capital Territory of Delhi 11 (i) Joint Commissioner of Income-tax / Additional Commissioner of Income-tax, (Benami Prohibition), Unit-2, Delhi (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Unit-2, Delhi (iii) Income Tax Officer (Benami Prohibition), Unit-2, Delhi Delhi (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the National Capital Territory of Delhi 12 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), 7Hyderabad (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Hyderabad (iii) Income Tax Officer (Benami Prohibition), Hyderabad Hyderabad (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the States of Andhra Pradesh and Telangana; and Yanam of Union territory of Puducherry 13 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Bhubaneswar (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Bhubaneswar (iii) Income Tax Officer (Benami Prohibition), Bhubaneswar Bhubaneswar (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the State of Odisha 14 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Jaipur (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Jaipur (iii) Income Tax Officer (Benami Prohibition), Jaipur Jaipur (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the State of Rajasthan 15 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Kochi (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Kochi (iii) Income Tax Officer (Benami Prohibition), Kochi Kochi (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the State of Kerala, Union territory of Lakshadweep and Mahe of Union territory of Puducherry 16 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition),Kolkata (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Kolkata (iii) Income Tax Officer (Benami Prohibition),Kolkata Kolkata (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the States of West Bengal and Sikkim, Union territory of Andaman and Nicobar Islands 17 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Guwahati (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Guwahati (iii) Income Tax Officer (Benami Prohibition), Guwahati Guwahati (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura 18 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Lucknow (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Lucknow (iii) Income Tax Officer (Benami Prohibition), Lucknow Lucknow (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand: (i) Lucknow (ii) Barabanki (iii) Basti (iv) Faizabad (v) Gonda (vi) Hardoi (vii) Jaunpur (viii) Pratapgarh (ix) Rae Bareilly (x) Chhatrapati Shahuji Maharaj Nagar (Amethi) (xi) Sultanpur (xii) Sitapur (xiii) Unnao (xiv) Lakhimpur Kheri (xv) Bareilly (xvi) Pilibhit (xvii) Balrampur (xviii) Bahraich (xix) Ambedkar Nagar 1 [***] (xxvi) Shahjahanpur (xxvii) Allahabad (xxviii) Azamgarh (xxix) Chandauli (xxx) Deoria (xxxi) Fatehpur (xxxii) Ghazipur (xxxiii) Gorakhpur (xxxiv) Kaushambi (xxxv) Kushinagar (xxxvi) Maharajganj (xxxvii) Mau (xxxviii) Mirzapur (xxxix) 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 19 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Kanpur (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Kanpur (iii) Income Tax Officer (Benami Prohibition), Kanpur Kanpur (i) Approving Authority (ii) Initiating Officer (iii) Administrator 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) Farrukhabad (xx) Jhansi (xxi) Lalitpur (xxii) Mathura (xxiii) Firozabad (xxiv) Mainpuri (xxv) Kanshiram Nagar (xxvi) Gautam Buddha Nagar (xxvii) Bulandshahr (xxviii) Chamoli (xxix) Dehradun (xxx) Haridwar (xxxi) Pauri (xxxii) Rudraprayag (xxxiii) Saharanpur (xxxiv) Tehri Garhwal (xxxv) Uttarkashi (xxxvi) Kanpur (xxxvii) Shamli 2 [ (xxxviii) Pithoragarh (xxxix) Udham Singh Nagar (xl) Bageshwar (xli) Nainital (xlii) Almora (xliii) Champawat ] 20 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Unit-1, Mumbai (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Unit-1, Mumbai (iii) Income Tax Officer (Benami Prohibition), Unit-1, Mumbai Mumbai (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the Municipal corporations of Greater Mumbai and Navi Mumbai 21 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Unit-2, Mumbai (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Unit-2, Mumbai (iii) Income Tax Officer (Benami Prohibition), Unit-2, Mumbai Mumbai (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the Municipal corporations of Greater Mumbai and Navi Mumbai 22 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Patna (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Patna (iii) Income Tax Officer (Benami Prohibition), Patna Patna (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the States of Bihar and Jharkhand 23 (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition),Pune (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Pune (iii) Income Tax Officer (Benami Prohibition), Pune Pune (i) Approving Authority (ii) Initiating Officer (iii) Administrator Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Pune (ii) Satara (iii) Sangli (iv) Solapur (v) Sindhudurg (vi) Palghar (vii) Thane (viii) Raigarh (ix) Ratnagiri (x) Ahmadnagar (xi) Kolhapur in the State of Maharashtra which will be coterminus 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 24 (i) Joint Commissioner of Income-tax /Additional Commissioner of Income-tax, (Benami Prohibition), Nagpur (ii) Assistant Commissioner of Incometax/ Deputy Commissioner of Income-tax, (Benami Prohibition), Nagpur (iii) Income Tax Officer (Benami Prohibition), Nagpur Nagpur (i) Approving Authority (ii) Initiating Officer (iii) Administrator 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 (xx) Nasik (xxi) Beed (xxii) Latur (xxiii) Osmanabad in the State of Maharashtra which will be coterminus with the jurisdiction of Principal Chief Commissioner of Income-tax, Nagpur and Chief Commissioner of Income-tax, Nasik [F. No.173/429/2016-ITA-I ] DEEPSHIKHA SHARMA, Director -------------- Notes:- 1. Omitted vide Not. 71/2017 - Dated 25-7-2017, before it was read as, (xx) Pithoragarh (xxi) Udham Singh Nagar (xxii) Bageshwar (xxiii) Nainital (xxiv) Almora (xxv) Champawat 2. Inserted vide Not. 71/2017 - Dated 25-7-2017 3. Inserted vide Not. 71/2017 - Dated 25-7-2017
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