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Jurisdiction of income-tax authorities

Income Tax - 19/2016 - Dated:- 25-5-2016 - Circular No. 19/2016 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (Income-Tax) New Delhi, the 25th May, 2016 Income Declaration Scheme, 2016, introduced vide Fi .....

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or income in the form of investment in any asset u/s 183 shall be made in the prescribed manner to the Principal Commissioner or the Commissioner who exercises jurisdiction over the declarant. 2. It is, therefore, clarified that the jurisdictional Pr .....

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ed to in section 186 of the Income Declaration Scheme 2016 to whom declaration under 183 of that Scheme is to be made. Note: Notifications of the Government of India, Central Board of Direct Taxes, pertaining to the jurisdiction u/s 120 of the Income .....

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