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Control of income-tax authorities - U/s 118 of IT ACT 1961

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..... st Schedule ] shall be subordinate to the Principal Chief Commissioner of Income-tax (National Faceless Assessment Centre), Delhi. 12 [ (e) Principal Commissioners of Income-tax as specified in column (3) of the Second Schedule shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in column (2) of the said Schedule; and (f) Income-tax Authorities of Units as specified in column (4) of the Second Schedule shall be subordinate to the Principal Commissioners of Income-tax as specified in column (3) of the said Schedule. ] 13 [FIRST SCHEDULE] Sl.No Principal Chief Commissioner of Income-tax (Headquarters) Chief Commissioner of Income-tax (Headquarters) Principal Commissioner of Income-tax (Headquarters) Income-tax Authorities of Units (1) (2) (3) (4) (5) 1. Principal Chief Commissioner of Income-tax, Gujarat (Ahmedabad) (i) Chief Commissioner of Income-tax, Ahmedabad-2 (Ahmedabad) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Ahmedabad (Ahmedabad) (i) (Assessment Unit)- 1, Ahmedabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Ahmedabad (Ahmedabad) (ii) (Assessment Unit)- 2, Ahmedabad (iii) Principal Commissioner of Inc .....

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..... rification Unit)-1, Mangalore (Mangalore) (ii) (Verification Unit)- 1, Mangalore (iii) Principal Commissioner of Income-tax, (Review Unit)- 1, Hubbali (Hubbali) (iii) (Review Unit)-1, Hubbali 14 [ 3. Principal Chief Commissioner of Income-tax, Tamil Nadu and Puducherry (Chennai) (i) Chief Commissioner of Income-tax, Chennai-4 (Chennai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Chennai (Chennai) (i) (Assessment Unit)- 1, Chennai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Chennai (Chennai) (ii) (Assessment Unit)- 2, Chennai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Chennai (Chennai) (iii) (Assessment Unit)- 3, Chennai (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Chennai (Chennai) (iv) (Assessment Unit)- 4, Chennai (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Chennai (Chennai) (v) (Review Unit)-1, Chennai (ii) Chief Commissioner of Income-tax, Chennai-3 (Chennai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-5, Chennai (Chennai) (i) (Assessment Unit)- 5, Chennai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-6, Chennai (Chennai) (ii) (Assessment Unit)- 6, Chen .....

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..... i (Delhi) (ii) (Verification Unit)- 2, Delhi (iii) Principal Commissioner of Income-tax,(Verification Unit)-3, Delhi (Delhi) (iii) (Verification Unit)- 3, DelhI (iv) Principal Commissioner of Income-tax, (Verification Unit)-4, Delhi (Delhi) (iv) (Verification Unit)- 4, Delhi 15 [ 5. Principal Chief Commissioner of Income-tax, Andhra Pradesh and Telangana (Hyderabad) (i) Chief Commissioner of Income-tax, Vijayawada (Vijayawada) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Hyderabad (Hyderabad) (i) (Assessment Unit)- 1, Hyderabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Hyderabad (Hyderabad) (ii) (Assessment Unit)- 2, Hyderabad (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Hyderabad (Hyderabad) (iii) (Assessment Unit)- 3, Hyderabad (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Hyderabad (Hyderabad) (iv) (Assessment Unit)- 4, Hyderabad (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Hyderabad (Hyderabad) (v) (Verification Unit)- 1, Hyderabad (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Hyderabad (Hyderabad) (vi) (Review Unit)-1, Hyderabad (ii) Chief Commissioner of Income-tax .....

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..... ssioner of Income-tax, (Review Unit)- 1, Mumbai(Mumbai) (v) (Review Unit)-1, Mumbai (ii) Chief Commissioner of Income-tax, Mumbai-7 (Mumbai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-5, Mumbai(Mumbai) (i) (Assessment Unit)- 5, Mumbai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-6, Mumbai(Mumbai) (ii) (Assessment Unit)- 6, Mumbai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-7, Mumbai(Mumbai) (iii) (Assessment Unit)- 7, Mumbai 5 [ (iv) ** **] (v) Principal Commissioner of Income-tax, (Review Unit)- 2, Mumbai(Mumbai) (v) (Review Unit)-2, Mumbai (iii) Chief Commissioner of Income-tax, Mumbai-8 (Mumbai) (i) Principal Commissioner of Income-tax, (Assessment Unit)-9, Mumbai(Mumbai) (i) (Assessment Unit)- 9, Mumbai (ii) Principal Commissioner of Income-tax, (Assessment Unit)-10, Mumbai(Mumbai) (ii) (Assessment Unit)- 10, Mumbai (iii) Principal Commissioner of Income-tax, (Assessment Unit)-11, Mumbai(Mumbai) (iii) (Assessment Unit)- 11, Mumbai (iv) Principal Commissioner of Income-tax, (Assessment Unit)-12, Mumbai(Mumbai) (iv) (Assessment Unit)- 12, Mumbai (iv) Chief Commissioner of Income-tax, Mumbai-9 (Mumbai) (i) Principal Commissioner o .....

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..... )- 1, Bhopal (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bilaspur (Bilaspur) (iii) (Assessment Unit)- 1, Bilaspur (iv) Principal Commissioner of Income-tax, (Assessment Unit)-1, Raipur (Raipur) (iv) (Assessment Unit)- 1, Raipur (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Indore (Indore) (v) (Verification Unit)- 1, Indore (vi) Principal Commissioner of Income-tax, (Review Unit)- 1, Ujjain (Ujjain) (vi) (Review Unit)-1, Ujjain 10. Principal Chief Commissioner of Income-tax, NWR (Chandigarh) (i) Chief Commissioner of Income-tax, Ludhiana (Ludhiana) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Ludhiana (Ludhiana) (i) (Assessment Unit)- 1, Ludhiana (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bhatinda (Bhatinda) (ii) (Assessment Unit)- 1, Bhatinda (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Jammu (Jammu) (iii) (Assessment Unit)- 1, Jammu (iv) Principal Commissioner of Income-tax, (Assessment Unit)-1, Amritsar (Amritsar) (iv) (Assessment Unit)- 1, Amritsar (v) Principal Commissioner of Income-tax, (Assessment Unit)-1, Jalandhar (Jalandhar) (v) (Assessment Unit)- 1, Jalandhar (vi) Principal .....

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..... ioner of Income-tax, (Assessment Unit)-1, Faizabad (Faizabad) (i) (Assessment Unit)- 1, Faizabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Lucknow (Lucknow) (ii) (Assessment Unit)- 1, Lucknow (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Haldwani (Haldwani) (iii) (Assessment Unit)- 1, Haldwani (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Moradabad (Moradabad) (iv) (Verification Unit)- 1, Moradabad (v) Principal Commissioner of Income-tax, (Review Unit)- 1, Varanasi (Varanasi) (v) (Review Unit)-1, Varanasi 14. Principal Chief Commissioner of Income-tax, Bihar and Jharkhand (Patna) Chief Commissioner of Income-tax, Ranchi (Ranchi) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Hazaribagh (Hazaribagh) (i) (Assessment Unit)- 1, Hazaribagh (ii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Patna (Patna) (ii) (Assessment Unit)- 1, Patna (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Bhagalpur (Bhagalpur) (iii) (Assessment Unit)- 1, Bhagalpur (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Muzaffarpur (Muzaffarpur) (iv) (Verification Unit)- 1, Muzaffarpur (v) Prin .....

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..... f Income-tax Authorities. Therefore, this notification is given effect from the said date. It is certified that no person is being adversely affected by giving retrospective effect to this notification. ************** NOTES:- 1. Corrected vide NOTIFICATION NO. 78/2022 dated 04-07-2022 before it was read as, Principal Chief Commissioner of Income-tax, Tamil Nadu (Chennai) 2. Corrected vide NOTIFICATION NO. 78/2022 dated 04-07-2022 before it was read as, (Technical Unit)-2, Kolkata 3. Corrected vide NOTIFICATION NO. 78/2022 dated 04-07-2022 before it was read as, (Technical Unit)-3, Mumbai 4. Corrected vide NOTIFICATION NO. 78/2022 dated 04-07-2022 before it was read as, (Technical Unit)-4, Chennai 5. Omitted vide Notification No. 123/ 2022 dated 14-11-2022 before it was read as, (iv) Principal Commissioner of Income-tax, (Assessment Unit)-8, Mumbai(Mumbai) (iv) (Assessment Unit)- 8, Mumbai 6. Omitted vide Notification No. 123/ 2022 dated 14-11-2022 before it was read as, (iv) Principal Commissioner of Income-tax, (Verification Unit)-4, Mumbai(Mumbai) (iv) (Verification Unit)- 4, Mumbai 7. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, Schedule belo .....

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..... it)-1, Coimbatore (Coimbatore) (iv) (Verification Unit)- 1, Coimbatore (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Trichy (Trichy) (v) (Verification Unit)- 1, Trichy (vi) Principal Commissioner of Income-tax, (Verification Unit)-1, Kochi (Kochi) (vi) (Verification Unit)-1, Kochi 15. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, 5. Principal Chief Commissioner of Income-tax, Andhra Pradesh and Telangana (Hyderabad) (i) Chief Commissioner of Income-tax, Vijayawada (Vijayawada) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Hyderabad (Hyderabad) (i) (Assessment Unit)- 1, Hyderabad (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Hyderabad (Hyderabad) (ii) (Assessment Unit)- 2, Hyderabad (iii) Principal Commissioner of Income-tax, (Assessment Unit)-3, Hyderabad (Hyderabad) (iii) (Assessment Unit)- 3, Hyderabad (iv) Principal Commissioner of Income-tax, (Assessment Unit)-4, Hyderabad (Hyderabad) (iv) (Assessment Unit)- 4, Hyderabad (v) Principal Commissioner of Income-tax, (Verification Unit)-1, Hyderabad (Hyderabad) (v) (Verification Unit)- 1, Hyderabad (vi) Principal Commissioner of Income-tax, (Re .....

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..... v) Chief Commissioner of Income-tax, Kolkata-5(Kolkata) (i) Principal Commissioner of Income-tax, (Verification Unit)-1, Kolkata (Kolkata) (i) (Verification Unit)- 1, Kolkata (ii) Principal Commissioner of Income-tax, (Verification Unit)-2, Kolkata (Kolkata) (ii) (Verification Unit)- 2, Kolkata (iii) Principal Commissioner of Income-tax, (Verification Unit)-3, Kolkata (Kolkata) (iii) (Verification Unit)- 3, Kolkata (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Burdwan (Burdwan) (iv) (Verification Unit)- 1, Burdwan 16. Substituted vide NOTIFICATION NO. 39/2024 dated 22-04-2024 before it was read as, 8. Principal Chief Commissioner of Income-tax, Pune (Pune) (i) Chief Commissioner of Income-tax, Thane (Thane) (i) Principal Commissioner of Income-tax, (Assessment Unit)-1, Pune (Pune) (i) (Assessment Unit)- 1, Pune (ii) Principal Commissioner of Income-tax, (Assessment Unit)-2, Pune(Pune) (ii) (Assessment Unit)- 2, Pune (iii) Principal Commissioner of Income-tax, (Assessment Unit)-1, Thane (Thane) (iii) (Assessment Unit)- 1, Thane (iv) Principal Commissioner of Income-tax, (Verification Unit)-1, Pune(Pune) (iv) (Verification Unit)- 1, Pune (v) Principal Commissioner .....

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