TMI BlogJurisdiction of Income - tax authorities - Section 120 of the Income-tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... uch 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 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 1-08-2001. 21 [ Provided that the Chief Commissioners of Income-tax, specified under column (2) of the Schedule II hereto annexed, having their headquarters at places specified in the corresponding entries under column (3) of that Schedule, shall exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified in the corresponding entries under column (4) of Schedule II : Provided further that the Chief Commissioners of Income-tax, referred to under column (2) of the Schedule II may authorise any Commissioner of Income-tax to exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003, in respect of matters of permanent account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Delhi-IV 5 Chief Commissioner of Income-tax, Delhi-V Delhi (i) Commissioner of Income-tax, Delhi-V 15 [6 Chief Commissioner of Income-tax, Delhi- VI Delhi (i) Commissioner of Income-tax, Delhi- VI (ii) Commissioner of Income-tax,Delhi-X ] 7 Chief Commissioner of Income-tax, Delhi-VII Delhi (i) Commissioner of Income-tax, Delhi-VII (ii) Commissioner of Income-tax, (TDS)-Ex 5 [ 8. Chief Commissioner of Income-Tax, Delhi-VIII Delhi Commissioner of Income-tax, Delhi VIII ] 9 Chief Commissioner of Income-tax, Delhi-IX Delhi (i) Commissioner of Income-tax, Delhi-IX 16 [10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income-tax, Mumbai-XII (ii) Commissioner of Income-tax, Mumbai-XIII 17 [19 Chief Commissioner of Income-tax, (Central), Mumbai-II Mumbai (i) Commissioner of Income-tax, (Central), Mumbai-III 20 Chief Commissioner of Income-tax, Mumbai-IX Mumbai (i) Commissioner of Income-tax, Mumbai-XIV (ii) Commissioner of Income-tax, Mumbai-XV (iii) Commissioner of Income-tax, Mumbai-XVI 21 Chief Commissioner of Income-tax, Mumbai-X Mumbai (i) Commissioner of Income-tax, Mumbai-XVII (ii) Commissioner of Income-tax, Mumbai-XVIII ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income tax, Coimbatore-II (iii) Commissioner of Income tax, Coimbatore-III 30 Chief Commissioner of Income tax, Madurai Madurai (i) Commissioner of Income tax, Madurai-I (ii) Commissioner of Income tax, Madurai-II 31 Chief Commissioner of Income tax, Trichy Trichy (i) Commissioner of Income tax, Trichy -I (ii) Commissioner of Income tax, Trichy-II (iii) Commissioner of Income tax, Salem 32 Chief Commissioner of Income tax, Ahmedabad-I Ahmedabad (i) Commissioner of Income tax, Ahmedabad -I (ii) Commissioner of Income tax, Ahmedabad-II 33 Chief Commissioner of Income tax, Ahmedabad II Ahmedabad (i)Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Commissioner of Income tax, Pune-II (iii) Commissioner of Income tax, Pune-V 40 Chief Commissioner of Income tax, Pune-II Pune (i) Commissioner of Income tax, Pune-III (ii) Commissioner of Income tax, Pune-IV (iii) Commissioner of Income tax, Kolhapur 41 Chief Commissioner of Income tax, Nasik Nasik (i) Commissioner of Income tax, Nasik-I (ii) Commissioner of Income tax, Nasik-II (iii) Commissioner of Income tax, Aurangabad 42 Chief Commissioner of Income tax, Thane 2 [ Thane ] (i) Commissioner of Income tax, Thane-I (ii) Commissioner of Income tax, Thane-II ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Commissioner of Income tax, Jaipur-III (iv) Commissioner of Income tax, Alwar 5 [ 50. Chief Commissioner of Income-Tax, Udaipur Udaipur (1) Commissioner of Income-tax, Udaipur (ii) Commissioner of Income -Tax, Kota (iii) Commissioner of Income-tax, Ajmer ] 5 [ 51. Chief Commissioner of Income-Tax, Chandigarh Chandigarh (1) Commissioner of lncome-tax, Chandigarh-I (ii) Commissioner of Income-Tax Chandigarh-II (iii) Commissioner of Income-Tax , Patiala ] 52 Chief Commissioner of Income tax, Ludhiana Ludhiana (i) Commissioner of Income tax, Ludhiana-I (ii) Commissioner of Income tax, Ludhiana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chief Commissioner of Income-tax, Kolkata-III Kolkata Commissioner of Income-tax, Kolkata-III 60 Chief Commissioner of Income-tax, Kolkata-IV Kolkata Commissioner of Income-tax, Kolkata-IV] 61 Chief Commissioner of Income tax, Kolkata-V Kolkata (i) Commissioner of Income tax, Kolkata-V (ii) Commissioner of Income tax, Kolkata-VI (iii) Commissioner of Income tax, Kolkata-VII 62 Chief Commissioner of Income tax, Kolkata-VI Kolkata (i) Commissioner of Income tax, Kolkata-VIII (ii) Commissioner of Income tax, (TDS), Kolkata (iii) Commissioner of Income tax, Kolkata-IX (iv) Commissioner of Income tax, Kolkata-X 63 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Commissioner of Income tax, Hyderabad-VI (iii) Commissioner of Income tax, Vijaywada 71 Chief Commissioner of Income tax, Hyderabad-III Hyderabad (i) Commissioner of Income tax, Hyderabad-III (ii) Commissioner of Income tax, Guntur (iii) Commissioner of Income tax, Tirupati 72 Chief Commissioner of Income tax, Vizag Vizag (i) Commissioner of Income tax, Vishakhapatnam-I (ii) Commissioner of Income tax, Vishakhapatnam-II (iii) Commissioner of Income tax, Rajamundry 73 Chief Commissioner of Income tax, Bhubaneshwar Bhubaneshwar (i) Commissioner of Income tax, Bhubaneshwar (ii) Commissioner of Income tax, Cuttack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Income tax, Indore-II (iii) Commissioner of Income tax, Ujjain 5 [ 81. Chief Commissioner of Income-Tax, Lucknow-I Lucknow (i) Commissionerof Income-tax, Lucknow-I (ii) Commissioner of Income-Tax, Lucknow-II (iii) Commissioner of Income-tax ,Faizabad ] 82 Chief Commissioner of Income tax, Allahabad Allahabad (i) Commissioner of Income tax, Allahabad (ii) Commissioner of Income tax, Varanasi (iii) Commissioner of Income tax, Gorakhpur 83 Chief Commissioner of Income tax, Meerut Meerut (i) Commissioner of Income tax, Meerut (ii) Commissioner of Income tax, Aligarh (iii) Commissioner of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, Mumbai-XXVII (v) Commissioner of Income-tax, Mumbai-XXVIII (vi) Commissioner of Income-tax, Mumbai -XXIX 18 [90 Chief Commissioner of Income-tax, (Central), Mumbai-I Mumbai (i) Commissioner of Income-tax, (Central), Mumbai-I (ii) Commissioner of Income-tax, (Central), Mumbai-II ] 91. Chief Commissioner of Income-Tax, Chennai-VI Chennai Commissioner of Income-tax, Pondicherry 92. Chief Commissioner of Income-Tax, Jodhpur Jodhpur (i) Commissioner of Income-tax, Jodhpur-I (ii) Commissioner of Income-Tax, Jodhpur-Il (iii) Commissioner of Income-tax, Bikaner 93. Chief Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Chief Commissioner of Income-tax, Ahmedabad-I Ahmedabad Chief Commissioners of Income-tax, Ahmedabad II, III, IV, Surat, Baroda, Rajkot, Director General of Income-tax (Investigation), Ahmedabad. 5. Chief Commissioner of Income-tax, Mumbai-I Mumbai Chief Commissioners of Income-tax, Mumbai-II to XIII, Central I and II, Director General of Income tax (Investigation), Mumbai 6. Chief Commissioner of Income-tax, Pune Pune Chief Commissioners of Income-tax, Thane, Nashik, Director General of Income-tax (Investigation), Pune 7. Chief Commissioner of Income-tax, Nagpur Nagpur Commissioners of Income tax I to IV Nagpur. 8. Chief Commissioner of Income-tax, Bangalore-I Bangalore Chief Commissioners of Income-tax, Bangalore-II, III, Hubli, Panaji and Director General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Guwahati Chief Commissioner of Income-tax, Shillong ] ********** Notes 1. Omitted vide CORRIGENDUM S.O.846(E) dated 30-08-2001 before it was reas as (iii) Commissioner of Income tax, Chennai-XI 2. Substituted vide CORRIGENDUM S.O.846(E) dated 30-08-2001 before it was reas as Kolhapur 3. Substituted vide CORRIGENDUM S.O.846(E) dated 30-08-2001 before it was reas as Kolkata 4. Substituted vide CORRIGENDUM S.O.846(E) dated 30-08-2001 before it was reas as Kolkata 5. Substituted vide Notification No. 9/2002 S.O. 104(E) dated 24-01-2002 before it was read as 6 Chief Commissioner of Income-tax, Delhi-VI Delhi (i) Commissioner of Income-tax, Delhi-VI (ii) Commissioner of Income-tax, Delhi-XII 8 Chief Commissioner of Income-tax, Delhi-VIII Delhi (i) Commissioner of Income-tax, Delhi-VIII ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, Kota 51 Chief Commissioner of Income tax, Chandigarh Chandigarh (i) Commissioner of Income tax, Chandigarh-I (ii) Commissioner of Income tax, Chandigarh-II (iii) Commissioner of Income tax, Patiala (iv) Commissioner of Income tax, Shimla 76 Chief Commissioner of Income tax, Patna Patna (i) Commissioner of Income tax, Patna-I (ii) Commissioner of Income tax, Muzaffarpur (i) Commissioner of Income tax, Patna-II (ii) Commissioner of Income tax, Bhagalpur 77 Chief Commissioner of Income tax, Ranchi Ranchi (i) Commissioner of Income tax, Ranchi (ii) Commissioner of Income tax, Dhanbad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re it was read as 34. 7 [**** * ] 12. Substituted vide NOTIFICATION No. S.O. 773(E) dated 19-07-2002 before it was read as 8 [35. Chief Commissioner of Ahmedabad-V Ahmedabad (i) Commissioner of Income-tax, Income-tax, Income tax Ahmedabad-IV (ii) Commissioner of Income-tax, Ahmedabad-VI (iii) Commissioner of Income-tax, Ahmedabad-VII (iv) Commissioner of Income-tax, Gandhinagar. ] 13. Substituted vide NOTIFICATION No. S.O. 773(E) dated 19-07-2002 before it was read as 86. Chief Commissioner of Income-Tax, Delhi-XII Delhi Commissioner of Income-tax, Delhi-XII 87. Chief Commissioner of Income-Tax, DeIhi- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 . Substituted vide Notification No. 160 of 2003, dated 30-06-2003 before it was read as the Schedule 20. Substituted vide Notification No. 160 of 2003, dated 30-06-2003 before it was read as the said Schedule 21. Inserted vide Notification No. 160 of 2003, dated 30-06-2003 22. Inserted vide Notification No. 160 of 2003, dated 30-06-2003 23. For Further Amendment See NOTIFICATION NO. 37 [F NO. 187/21/2003-ITA-I], DATED 25-2-2003 24. For Further Amendment See Notification No. 206 of 2003 dated 27-08-2003 25. For Further Amendment See Notification No. 224 /2003 dated 25-09-2003 26. For Further Amendment See Notification No. 3 of 2004, dated 08-01-2004 27. For Further Amendment See Notification No. 39 of 2004, dated 04-02-2004 28. For Further Amendment See Notification No. 126/2004 dated 31-3-2004 29. For Further Amendment See Notification No. 203/2004 dated 29-7-2004 30. For Further Amendment See Notification No. 210/2005 dated 6-10-2005 31. For Further Amendment See NOTIFICATION NO. 26/2007, dated 12-2-2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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