(INCOME TAX)
New Delhi, the 13th August, 2020
S.O. 2755(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide number 50 of 2014, S.O. 2752(E) dated the 22nd October, 2014, namely :-
- In the principal notification,
- in the Schedule-I, after serial No. 67, serial number 67a shall be inserted, namely:-
| “Sl. | Designation | Headquarters | Territorial | Persons or | classes | Cases | or | classes | of | |||||||||
| No. | of Income-tax | Areas | of persons | cases | ||||||||||||||
| authorities | ||||||||||||||||||
| (1) | (2) | (3) | (4) | (5) | (6) | |||||||||||||
| 67a | Principal | Srinagar, | the Union | All districts of | (a) | Persons | other | (a) All cases of persons | ||||||||||
| Commissioner/ | Territory of Jammu & | the | Union | than | companies | referred | to | in | ||||||||||
| Commissioner | Kashmir | and | the | Territory | of | deriving | income | corresponding entries in | ||||||||||
| of Income-tax, | Union | Territory | of | Jammu | & | from | sources | other | items (a), (b) and (c) of | |||||||||
| Srinagar | Ladakh | Kashmir | and | than | income | from | column (5) | |||||||||||
| of the | Union | business | or | (b) | all | cases | of | |||||||||||
| Territory | of | profession | and | |||||||||||||||
| individuals | being | |||||||||||||||||
| Ladakh | residing within | the | ||||||||||||||||
| managing | director | or | ||||||||||||||||
| territorial | area | |||||||||||||||||
| director | or | manager | or | |||||||||||||||
| mentioned | in | |||||||||||||||||
| secretary | in | the | ||||||||||||||||
| column (4); | ||||||||||||||||||
| companies referred to in | ||||||||||||||||||
| (b) | persons | other | corresponding entry | in | ||||||||||||||
| than | companies | item (c) of column (5)‖; | ||||||||||||||||
| deriving | income | |||||||||||||||||
| from | business | or | ||||||||||||||||
| profession | and | |||||||||||||||||
| whose | principal | |||||||||||||||||
| place of business or | ||||||||||||||||||
| profession | is | within | ||||||||||||||||
| the | territorial | area | ||||||||||||||||
| mentioned | in | |||||||||||||||||
| column (4); | ||||||||||||||||||
| (c) | persons | being | ||||||||||||||||
| companies | ||||||||||||||||||
| registered | under | the | ||||||||||||||||
| Companies | Act, | |||||||||||||||||
| 2013 | or | under | the | |||||||||||||||
| Companies | Act, | |||||||||||||||||
| 1956 and having its | ||||||||||||||||||
| registered | office or |
18. THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6).
(ii) after clause (da), the following clause shall be inserted, namely:-
―(db) authorizes the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule – IV annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-IV, shall exercise the powers and perform the functions in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such jurisdiction specified in the corresponding entries in column (4) of the said Schedule –IV in addition to their existing jurisdiction.‖;
- after SCHEDULE – III, the following SCHEDULE shall be inserted, namely:-
“SCHEDULE-IV
| Sl. | Designation of Income-tax Authorities | Headquarters | Jurisdiction |
| No. | |||
| (1) | (2) | (3) | (4) |
| 1 | Principal Commissioner of Income-tax/ | AHMEDABAD | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, | Commissioner of Income-tax, | ||
| AHMEDABAD-1 | AHMEDABAD-2 | ||
| 2 | Principal Commissioner of Income-tax/ | AHMEDABAD | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, | Commissioner of Income-tax, | ||
| AHMEDABAD-1 | AHMEDABAD-5 | ||
| 3 | Principal Commissioner of Income-tax/ | AHMEDABAD | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, | Commissioner of Income-tax, | ||
| AHMEDABAD-1 | AHMEDABAD-6 | ||
| 4 | Principal Commissioner of Income-tax/ | AHMEDABAD | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, | Commissioner of Income-tax, | ||
| AHMEDABAD-3 | AHMEDABAD-4 | ||
| 5 | Principal Commissioner of Income-tax/ | AHMEDABAD | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, | Commissioner of Income-tax, | ||
| AHMEDABAD-3 | AHMEDABAD-7 | ||
| 6 | Principal Commissioner of Income-tax/ | AHMEDABAD | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, | Commissioner of Income-tax | ||
| AHMEDABAD-3 | GANDHINAGAR | ||
| 7 | Principal Commissioner of Income-tax/ | SURAT | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, SURAT-1 | Commissioner of Income-tax, SURAT-2 | ||
| 8 | Principal Commissioner of Income-tax/ | SURAT | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, SURAT-1 | Commissioner of Income-tax, SURAT-3 | ||
| 9 | Principal Commissioner of Income-tax/ | VADODARA | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, | Commissioner of Income-tax, | ||
| VADODARA-1 | VADODARA-2 | ||
| 10 | Principal Commissioner of Income-tax/ | VADODARA | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, | Commissioner of Income-tax, | ||
| VADODARA-1 | VADODARA-3 | ||
| 11 | Principal Commissioner of Income-tax/ | RAJKOT | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, RAJKOT-1 | Commissioner of Income-tax, RAJKOT-3 | ||
| 12 | Principal Commissioner of Income-tax/ | BENGALURU | Principal Commissioner of Income-tax/ |
| Commissioner of Income-tax, | Commissioner of Income-tax, | ||
| BENGALURU-1 | BENGALURU-6 |
- This notification shall come into force with effect from the13thday of August, 2020.
[Notification No. 63 /2020/F. No. 187/3/2020-ITA-I]
GULZAR AHMAD WANI, Under Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II. Section 3, sub-section (ii) vide S.O. 2752(E), dated the 22nd October, 2014, and last amended vide notification number S.O. 3426 (E), dated the 20th September, 2019.
