TMI BlogSection 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O.1189(E), dated the 3rd December, 2001 and S.O.734 (E), dated the 31st July, 2001.X X X X Extracts X X X X X X X X Extracts X X X X ..... except as respects things done or omitted to be done before such supersessions, the Central Board of Direct Taxes hereby, - (i) directs that the Directors General of Income-tax specified in column (2) of the Schedule annexed to this notification (hereinafter referred to as the said schedule ) or the Principal Director / Director of Income-tax specified in column (4) of the said Schedule shall exercise powers under Part - C (Powers) of Chapter XIII and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act and perform the functions relating thereto in respect of the territorial areas of whole of India; (ii) directs that the Directors General of Income-tax specified in column (2) of the said Schedule or the Principal Director / Director of Income-tax specified in column (4) of the said Schedule shall exercise powers under all other provisions of the said Act, (other than the provisions mentioned in (i) above), and perform the functions relating thereto in respect of the territorial areas specified in the corresponding entries in column (6) of the said Schedule; (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kantha (xviii) Sabarkantha (xix) Aravali Principal Director/ Director of Income-tax (Investigation), Surat Surat Areas within the limits of the: (a) Union territory of Dadra and Nagar Haveli (b) 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 2 Director General of Income-tax (Investigation) Karnataka and Goa Bengaluru Principal Director/ Director of Income-tax (Investigation), Bengaluru Bengaluru 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Karaikal but excluding Mahe and Yanam) 6 Director General of Income-tax (Investigation), Delhi Delhi Principal Director/ Director of Income-tax (Investigation), Delhi - 1 Delhi Areas within the limits of the National Capital Territory of Delhi Principal Director / Director of Income-tax (Investigation), Delhi - 2 Delhi Areas within the limits of the National Capital Territory of Delhi 7 Director General of Income-tax (Investigation), Andhra Pradesh, Odisha and Telangana Hyderabad Principal Director/Director of Income-tax (Investigation), Hyderabad Hyderabad Areas within the limits of the states of Andhra Pradesh and Telangana; Yanam of Union territory of Puducherry Principal Director/Director of Income-tax (Investigation), Bhubaneswar Bhubaneswar Areas within the limits of the state of Odisha 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Sant Ravidas Nagar (xxxiv) Sonbhadra (xxxv) Varanasi (xxxvi) Ballia (xxxvii) Moradabad (xxxviii) Bijnor (xxxix) Jyotiba Phule Nagar i.e., Amroha (xI) Rampur (xIi) Badaun (xIii) Sant Kabir Nagar (xIiii) Siddhartha Nagar (xIiv) Srawasti (xIv) Sambhal Principal Director/ Director of Income-tax (Investigation), Kanpur Kanpur 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 (x ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) 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 coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, Nagpur and Chief Commissioner of Income-tax, Nasik [F. No. 187/37/2014 (ITAI)] (Deepshikha Sharma) Director to the Government of India ------------------------------ Notes:- 1. Substituted vide Not. 82/2015 - Dated 19-10-2015 , before it was read as, Chennai 2. Substituted vide Not. 82/2015 - Dated 19-10-2015 , before it was read as, Jaipur 3. Substituted vide Not. 82/2015 - Dated 19-10-2015 , before it was read as, Areas within the limits of following revenue districts of the states of Uttar Pradesh and Uttarakhand: (i) Lucknow (ii) Barabanki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ( xx ) Pithoragarh ( xxi ) Udham Singh Nagar ( xxii ) Bageshwar ( xxiii ) Nainilal ( xiv ) Almora ( xxv ) Champawat ( xxvi ) Shahjahanpur ( xxvii ) Allahabad ( xxviii ) Azamgarli ( 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 ( ..... 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