Section 120(1) and (2) of the Income-tax Act, 1961- Income-tax authorities - Jurisdiction of [31-07-2001] - 230/2001 [S.O. 734(E)] - Income Tax

Section 120(1) and (2) of the Income-tax Act, 1961- Income-tax authorities - Jurisdiction of Notification No. 230 [S.O. 734(E)], dated 31-07-2001 S.O. 734(E). -In exercise of the powers conferred to sub-section (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) , and in suppression of the notification of the Government of India, Central Board of Direct Taxes, number(s), 708(E), date 8-9-1989 and 548(E), dated 25-11-1993 except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Directors General specified in column (2) of the Schedule hereto annexed, having their headquarter at the places specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial areas or of such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases in respect of which the Commissioners of Income-tax or the Directors of Income-tax specified in the corresponding entries in column (4) of the said Schedule having jurisdiction vested in them. This notification will come into force with effect from 1-8-2001. Schedule-II S.L. No. Designation of the income-tax authorities Head quarters Jurisdiction (1) (2) (3) (4) 1. Director General of Income Tax (Investigation), Delhi Delhi (i) Commissioner of Income- tax (Central), Delhi-I (ii) Commissioner of Income- tax (Central), Delhi-II (iii) Commissioner of Income-tax (Central), Delhi-III (iv) Commissioner of Income-tax (CIB), Delhi (v) Director of Income-tax (Investigation), Delhi-I (vi) Director of Income-tax (Investigation), Delhi-II 2. Director General of Income Tax (Investigation), Mumbai Mumbai (i) Commissioner of Income-tax (Central), Mumbai-I (ii) Commissioner of Income- tax (Central), Mumbai-II (iii) Commissioner of Income-tax (Central), Mumbai-III (iv) Commissioner of Income-tax (Central), Mumbai-IV (v) Commissioner of Income-tax (CIB), Mumbai (vi) Commissioner of Income-tax (Investigation), Mumbai-I (vii) Director of Income-tax (Investigation), Mumbai-II 3. Director General of Income Tax (Investigation), Chennai Chennai (i) Commissioner of Income-tax (Central), Chennai-I (ii) Commissioner of Income- tax (Central), Chennai-II (iii) Commissioner of Income-tax (Central), Chennai-III (iv) Commissioner of Income- tax (CIB), Chennai (v) Director of Income-tax (Investigation), Chennai 4. Director General of Income Tax (Investigation), Kolkata Kolkata (i) Commissioner of Income-tax (Central), Kolkata-I (ii) Commissioner of Income- tax (Central), Kolkata-II (iii) Commissioner of Income-tax (Central), Kolkata-III (iv) Commissioner of Income-tax (CIB), Kolkata (v) Director of Income-tax (Investigation), Kolkata (vi) Commissioner of Income-tax (CIB), Bhubaneswar (vii) Director of Income-tax (Investigation) Bhubaneswar (viii) Director of Income-tax (Investigation), Guwahati 5. Director General of Income Tax (Investigation), Ahmedabad Ahmedabad (i) Commissioner of Income-tax (Central), Ahmedabad-I (ii) Commissioner of Income-tax (Central), Ahmedabad-II (iii) Commissioner of Income- tax (CIB), Ahmedabad (iv) Director of Income-tax (Investigation), Ahmedabad 6. Director General of Income Tax Pune (i) Commissioner of Income-tax (Central), Pune (ii) Commissioner of Income- tax (Central), Nagpur (iii) Commissioner of Income-tax (CIB), Pune (iv) Director of Income-tax (Investigation), Pune (v) Director of Income-tax (Investigation), Nagpur 7. Director General of Income Tax (Investigation), Bangalore Bangalore (i) Commissioner of Income-tax(Central), Bangalore (ii) Commissioner of Income-tax (CIB), Bangalore (iii) Director of Income-tax (Investigation), Bangalore 8. Director General of Income Tax (Investigation), Jaipur Jaipur (i) Commissioner of Income-tax (Central), Jaipur (ii) Commissioner of Income-tax (CIB), Jaipur (iii) Director of Income-tax (investigation), Jaipur 9. Director General of Income Tax (Investigation), Chandigarh Chandigarh 1 [ ( i ) Commissioner of Income-tax (Central), Ludhiana; ( ii ) Director of Income-tax (Investigation), Panchkula; ( iii ) Director of Income-tax (Investigation), Ludhiana; ( iv ) Commissioner of Income-tax (CIB), Chandigarh; ( v ) Commissioner of Income-tax (Central), Gurgaon. ] 10. Director General of Income Tax (Investigation), Cochin Cochin (i) Commissioner of Income-tax (Central), Cochin (ii) Commissioner of Income-tax (CIB), Cochin (iii) Director of Income-tax (Investigation), Cochin 11. Director General of Income Tax (Investigation), Hyderabad Hyderabad (i) Commissioner of Income-tax (Central), Hyderabad (ii) Commissioner of Income-tax (CIB), Hyderabad (iii) Director of Income-tax (Investigation), Hyderabad 12. Director General of Income Tax (Investigation); Patna Patna (i) Commissioner of Income-tax (Central), Patna (ii) Commissioner of Income-tax (CIB), Patna (iii) Director of Income-tax (Investigation), Patna 2 [13. Director General of Income-tax (Investigation), Bhopal Bhopal (i) Director of Income-tax (Investigation), Bhopal (ii) Commissioner of Income-tax (Central), Bhopal] 14. Director General of Income Tax (Investigation), Lucknow Lucknow (i) Commissioner of Income-tax (Central), Kanpur (ii) Commissioner of Income- tax (CIB), Kanpur (iii) Director of Income-tax (Investigation), Kanpur (iv) Commissioner of Income-tax (CIB), Lucknow [Notification No. 230/2001 /F.No. 187/6/2001 -ITA-I] Promila Bhardwaj, Secy. *********** Notes : 1. Substituted vide NOTIFICATION NO. 46/2011 DATED 26-8-2011 before it was read as 9. Director General of Income Tax (Investigation), Chandigarh Chandigarh (i) Commissioner of Income-tax (Central), Ludhiana (ii) Commissioner of Income-tax (CIB), Chandigarh (iii) Director of Income-tax (Investigation), Panchkula (iv) Director of Income-tax (Investigation), Ludhiana 2. Substituted vide Notification No. 25/2013 dated 28-3-2013 , before it was read as 13. Director General of Income Tax (Investigation), Bhopal Bhopal (i) Commissioner of Income-tax (CIB), Bhopal (ii) Director of Income-tax (Investigation), Bhopal