TMI BlogSection 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O.1942(E), dated the 19th August, 2011.X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi, specified in column (2), of the Schedule-I annexed to this notification, having his headquarters at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise powers and perform functions in respect of such territorial areas or such persons or classes of persons or such incomes or classes of incomes or such cases or classes of cases, in respect of which the Directors of Income-tax specified in column (4) of the said Schedule are having jurisdiction; (ii) directs that the Director(s). of Income-tax specified in column (2) of the Schedule-II annexed to the notification, having their headquarters at the places specified in the corresponding entry in column (3) of the Schedule-II, shall exercise powers and perform functions specified in column (5) of the Schedule-II in respect of the territorial areas specified in corresponding entry of column (4) of the aforesaid Schedule-II; (iii) authorises the Director General of Income-tax (Intelligence and Criminal Investigation) specified in column (2) of Schedule-I or Director(s) of Income-tax (Intelligence and Criminal Investigation)-specified in column (2) of Schedule-II in this Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arters Territorial jurisdiction Powers and functions (1) (2) (3) (4) (5) 1. Director of Income- tax (Intelligence and Criminal Investigation) (Administration), Delhi Delhi Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the National Capital Territory of Delhi connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of the state of Tamil Nadu and union territory of Puducherry (including Karaikal but excluding Mahe and Yanam) All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 5. Director of Income- tax (Intelligence and Criminal Investigation), Kolkata Kolkata Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 8. Director of Income-tax (Intelligence and Criminal Investigation), Ahmedabad Ahmedabad Areas within the limits of the state of Gujarat and union territories of Daman, Diu, and Dadra and Nagar Haveli All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions incidental thereto of the said Act. 10. Director of Income-tax (Intelligence and Criminal Investigation), Kanpur Kanpur Areas within the limits of following revenue districts (including any district carved out from these subsequently) of: (i) Kanpur Nagar (ii) Kanpur Dehat (Ramabai Nagar) (iii) Jalaun (iv) Hamirpur (v) Banda (vi) Chitrakoot (vii) Mahoba (viii) Agra (ix) Mathura (x) Auraiya (xi) Firozabad (xii) Jhansi (xiii) Lalitpur (xiv) Etawah (xv) Aligarh (xvi) Farrukhabad (xvii) Kannauj (xviii) Etah (xix) Hathras (xx) Mainpuri (xxi) Kanshiram Nagar (xxii) Muzaffarnagar (xxiii) Shamli (xxiv) Saharanpur (xxv) Meerut (xxvi) Baghpat (xxvii) Ghaziabad (xxviii) Hapur (Panchsheel Nagar) (xxix) Bulandshahr (xxx) Gautam Buddh Nagar (xxxi) Dehradun (xxxii) Haridwar (xxxiii) Uttarkashi (xxxiv) Tehri Garhwal (xxxv) Pauri Garhwal (xxxvi) Chamoli (xxxvii) Rudraprayag (xxxviii) Nainital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 13. Director of Income-tax (Intelligence and Criminal Investigation), Bhopal Bhopal Areas within the limits of the states of Madhya Pradesh and Chhattisgarh All powers and functions related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue districts (including any district carved out from these subsequently) of: (i) Nagpur (ii) Amravati (iii) Akola (iv) Buldhana (v) Washim (vi) Bhandara (vii) Wardha (viii) Yavatmal (ix) Gondia (x) Chandrapur (xi) Gadchiroli in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax, Nagpur All powers and functions related to and in connection with collection, collation, verification and dissemination of the information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limit of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... related to and in connection with collection, collation, verification and dissemination of information under the Income-tax Act, 1961 (43 of 1961) , including sections 131 , 133 , 133A , 133B , 134 , 135 , 285BA , and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act. 19. Director of Income-tax (Intelligence and Criminal Investigation), Bengaluru Bengaluru Areas within the limits of all states and union territories of India All powers and functions under section 132 of the Income-tax Act, 1961 (43 of 1961) and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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