SECTION 120 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – JURISDICTION OF – AMENDMENT IN NOTIFICATION NO. S.O. 2752(E), DATED 22-10-2014
NOTIFICATION NO. S.O. 388(E) [NO. 5/2020/F. NO. 187/02/2020(ITA.I)], DATED 28-1-2020
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), Central Board of Direct Taxes hereby makes the following amendments in the notification of Income-tax, published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) vide number S.O. 2752(E), dated the 22nd October, 2014, namely :—
In the SCHEDULE, against Serial No. 72, for the entries relating to column (4), the following entries shall be substituted:—
(i)Chief Commissioner of Income-tax, Shillong
(ii)Principal Commissioner/Commissioner of Income-tax, Guwahati
(iii)Principal Commissioner/Commissioner of Income-tax, Jorhat
(iv)Commissioner of Income-tax (TDS), Guwahati- This notification shall come into force from the date of its publication in the Official Gazette.