SECTION 17 OF THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999 – SPECIAL DIRECTOR (APPEALS), APPEAL TO – COMMISSIONERS OF INCOME TAX NOMINATED AS SPECIAL DIRECTOR (APPEALS) FOR FEMA CASES AND THEIR JURISDICTION – SUPERSESSION OF NOTIFICATION NO. SO 44(E), DATED 8-1-2008

NOTIFICATION NO. SO 373(E) [F.NO.K-11022/65/2015-AD.ED], DATED 5-2-2016

In exercise of the powers conferred by sub-section (1) of Section 17 of the Foreign Exchange Management Act, 1999 (42 of 1999), and in supersession of the notification published vide number S.O.44(E), dated 8th January, 2008, the Central Government hereby appoints the Special Directors (Appeals) specified in column (2) of the Table below to hear appeals against the orders of the Adjudicating Authorities under the said Act as per jurisdiction specified in column (5) within the zone and sub-zone specified in columns (3) and (4) respectively, in addition to their existing duties with effect from the date of publication of this notification in the official Gazette, namely:—

Commissioner of Income Tax nominated as Special Director (Appeals) for the FEMA cases and their jurisdiction.

S. No.	Special Director (Appeals)	Zone	Sub-Zone	Jurisdiction
(1)	(2)	(3)	(4)	(5)
1.	Commissioner of Income Tax (Appeals), Delhi – 35	Delhi Chandigarh Jaipur Jallandhar Srinagar	Dehradun Shimla	States of Rajasthan, Uttrakhand, Haryana, Punjab, Himachal Pradesh, Jammu & Kashmir, and Union Territory of Chandigarh and National Capital Territory of Delhi
2.	Commissioner of Income Tax(Appeals), Kolkata – 23	Kolkata Guwahati Lucknow Patna	Bhubaneswar Allahabad Ranchi	States of West Bengal, Assam, Meghalaya, Arunachal Pradesh, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Odisha, Bihar, Jharkhand, Uttar Pradesh and Union Territory of Andman and Nicobar.
3.	Commissioner of Income Tax(Appeals), Mumbai – 6	Mumbai Ahmedabad Panaji	Surat Nagpur Indore Raipur	States of Maharashtra, Goa, Madhya Pradesh, Chhattisgarh, Gujarat, Union Territory of Dadra and Nagar Haveli and Union Territory of Daman & Diu.
4.	Commissioner of Income Tax (Appeals) Chennai – 5	Chennai Kochi Bengaluru Hyderabad	Madurai Kozhikode	States of Tamil Nadu, Kerala, Karnataka, Andhra Pradesh and Telangana, Union Territory of Puducherry and Union Territory of Lakshadweep.