CBDT mandates prompt taxpayer notification of jurisdiction changes u/ss 124 and 127 of Income-tax Act.
The circular from the Central Board of Direct Taxes (CBDT) emphasizes the importance of promptly informing taxpayers about changes in their jurisdiction under Sections 124 and 127 of the Income-tax Act. Despite previous instructions issued in 1977, the Board continues to receive complaints that taxpayers are not being notified of such changes. The circular mandates that Field Officers must strictly adhere to these instructions and ensure that taxpayers are informed immediately via intimation under Certificate of Posting. Any failure to comply with these directives will be taken seriously. Officers are instructed to disseminate this information widely among their teams.
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