SECTION 120(1) AND (2) OF THE INCOME TAX ACT, 1961 – INCOME TAX AUTHORITIES – JURISDICTION OF – SUPERSESSION OF NOTIFICATION NO. SO. 1942(E), DATED 19-8-2011

NOTIFICATION NO. 77/2014 [F.NO. 187/37/2014 (ITA.I)/ SO 3125(E), DATED 10-12-2014

In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.O. 1942(E), dated the 19th August, 2011 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 19th August, 2011, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby,—

(i)		directs that the Director General of Income-tax (Intelligence and Criminal Investigation), New 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 Notification to issue orders in writing to the Income-tax authorities subordination to them for the exercise of such powers and functions specified in column (5) of the Schedule-II, in respect of territorial areas under their jurisdiction;

SCHEDULE-I

2. This notification shall come into force from the date of publication in the Official Gazettee.