SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – JURISDICTION OF – AMENDMENT IN NOTIFICATION NO. SO 1189(E), DATED 3-12-2001
NOTIFICATION NO. SO 2914(E) [69/2014 (F. NO. 187/37/2014 (ITA-I))], DATED 13-11-2014
{AS CORRECTED BY NOTIFICATION NO. SO 2859(E) [NO. 82/2015 (F.NO.187/37/2014 (ITA.I)], DATED 19-10-2015}
[SEE ALSO NOTIFICATION NO. SO 1860(E) [NO.49/2017 (F.NO.187/37/2014-ITA-I)], DATED 9-6-2017 FOR FURTHER AMENDMENTS]
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 notifications of the Government of India, Central Board of Direct Taxes number S.O. 1189(E), dated the 3rd December, 2001 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 3rd December, 2001 and S.O.734 (E), dated the 31st July, 2001 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) dated the 31st July, 2001, except as respects things done or omitted to be done before such supersessions, the Central Board of Direct Taxes hereby,—
| (i) | directs that the Directors General of Income-tax specified in column (2) of the Schedule annexed to this notification (hereinafter referred to as the “said schedule”) or the Principal Director/Director of Income-tax specified in column (4) of the said Schedule shall exercise powers under Part – C (Powers) of Chapter XIII and corresponding provisions of Chapter XXI (Penalties imposable). Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act and perform the functions relating thereto in respect of the territorial areas of whole of India; | |
| (ii) | directs that the Directors General of Income-tax specified in column (2) of the said Schedule or the Principal Director/Director of Income-tax specified in column (4) of the said Schedule shall exercise powers under all other provisions of the said Act, (other than the provisions mentioned in (i) above), and perform the functions relating thereto in respect of the territorial areas specified in the corresponding entries in column (6) of the said Schedule; | |
| (iii) | authorises the Director General of Income-tax specified in column (2) or the Principal Director/Director of Income-tax specified in column (4) of the said Schedule to issue orders in writing for exercise of powers and performance of functions mentioned in (i) above by all or any of the Income-tax authorities who are subordinate to such Director General of Income-tax or Principal Director/Director of Income-tax, in respect of the territorial areas of whole of India; | |
| (iv) | authorises the Director General of Income-tax specified in column (2) of the said Schedule or the Principal Director/Director of Income-tax specified in column (4) of the said Schedule to issue orders in writing for exercise of powers and performance of functions under all other provisions of the said Act, (other than the provisions mentioned in (i) above), by all or any of the Income-tax authorities who are subordinate to such Director General of Income-tax or Principal Director/Director of Income-tax, in respect of the territorial areas specified in the corresponding entries in column (6) of the said Schedule; |
2. This notification shall come into force with effect from the 15th day of November, 2014.
SCHEDULE
| Sr. No. | Director General of Income-tax (Investigation) | Head Quarters | Principal /Director / Director of Income-tax (Investigation) | Head Quarters | Territorial areas |
| (l) | (2) | (3) | (4) | (5) | (6) |
| 1 | Director General of Income-tax (Investigation), Gujarat | Ahmedabad | Principal Director/ Director of Income-tax (Investigation), Ahmedabad | Ahmedabad | Areas within the limits of the:
(a) Union territory of Diu; and (b) following revenue districts in the state of Gujarat (including any district carved out from these subsequently): (i) Kachchh (ii) Dwarka (iii) Porbandar (iv) Jamnagar (v) Morvi (vi) Surendranagar (vii) Botad (viii) Bhavnagar (ix) Amreli (x) Junagadh (xi) GirSomnath (xii) Rajkot (xiii) Ahmedabad (xiv) Gandhinagar (xv) Patan (xvi) Mahesana (xvii) Banaskantha (xviii) Sabarkantha (xix) Aravali |
| Principal Director/ Director of Income-tax (Investigation), Surat | Surat | Areas within the limits of the:
(a) Union territory of Dadra and Nagar Haveb (b) Daman; and (c) following revenue districts in the state of Gujarat (including any district carved out from these subsequently): (i)Kheda (ii) Nadiad (iii) Anand (iv) Mahisagar (v)Panchmahal (vi) Dahod (vii) Vadodara (viii) Chhota Udaipur (ix) Narmada (x) Surat (xi) Tapi (xii) Dang (xiii) Navsari (xiv) Valsad (xv) Bharuch |
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| 2 | Director General of Income-tax (Investigation), Karnataka and Goa | Bengaluru | Principal Director/ Director of Income-tax (Investigation), Bengaluru | Bengaluru | Areas within the limits of revenue districts in the state of Karnataka (including any district carved out from these subsequently):
(i) Bengaluru Urban (ii) Bengaluru Rural (iii) Kolar (iv) Chickballapur (v) Ramanagaram (vi) Tumkur (v) Dakshin Kannada (vi) Udupi (vii) Uttara Kannada (viii) Shimoga (ix) Mysore (x) Mandya (xi) Chamarajanagara (xii) Hassan (xiii) Chikmagalur (xiv) Kodagu |
| Principal Director/ Director of Income-tax (Investigation), Panaji | Panaji | Areas within the limits of the state of Goa; and Following revenue districts of the state of Karnataka (including any district carved out from these subsequently):
(i) Belgaum (ii) Bagalkot (iii) Bijapur (iv) Dharwad (v) Haveri (vi) Davangere (vii) Gadag (viii) Gulbarga (ix) Bidar (x) Raichur (xi) Yadgir (xii) Bellary (xiii) Chitradurga (xiv) Koppal |
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| 3 | Director General of Income-tax (Investigation), Madhya Pradesh and Chhattisgarh | Bhopal | Principal Director/ Director of Income-tax (Investigation), Bhopal | Bhopal | Areas within the limits of the state of Madhya Pradesh |
| Principal Director/ Director of Income-tax (Investigation), Raipur | Raipur | Areas within the limits of the state of Chhattisgarh | |||
| 4 | Director General of Income-tax (Investigation), North West Region | Chandigarh | Principal Director/ Director of Income-tax (Investigation), Chandigarh | Chandigarh | Areas within the limits of the states of Haryana and Himachal Pradesh and Union territory of Chandigarh |
| Principal Director/ Director of Income-tax (Investigation), Ludhiana | Ludhiana | Areas within the limits of the states of Punjab and Jammu and Kashmir | |||
| 5 | Director General of Income-tax (Investigation), Tamil Nadu and Puducherry | Chennai | Principal Director/ Director of Income-tax (Investigation), Chennai | Chennai | Areas within the limits of the state of Tamilnadu and Union territory of Puducherry (including Karaikal but excluding Mahe and Yanam) |
| 6 | Director General of Income-tax (Investigation), Delhi | Delhi | Principal Director/ Director of Income-tax (Investigation), Delhi -1 | Delhi | Areas within the limits of the National Capital Territory of Delhi |
| Principal Director / Director of Income-tax (Investigation), Delhi-2 | Delhi | Areas within the limits of the National Capital Territory of Delhi | |||
| 7 | Director General of Income-tax (Investigation), Andhra Pradesh, Odisha and Telangana | Hyderabad | Principal Director/ Director of Income-tax (Investigation), Hyderabad | Hyderabad | Areas within the limits of the states of Andhra Pradesh and Telangana; Yanam of Union territory of Puducherry |
| Principal Director/ Director of Income-tax (Investigation), Bhubaneswar | Bhubaneswar | Areas within the limits of the state of Odisha | |||
| 8 | Director General of Income-tax (Investigation), Rajasthan | Jaipur | Principal Director/ Director of Income-tax (Investigation), Jaipur | Jaipur | Areas within the limits of the state of Rajasthan |
| 9 | Director General of Income-tax (Investigation), Kerala | Kochi | Principal Director/ Director of Income-tax (Investigation), Kochi | Kochi | Areas within the limits of the state of Kerala, Union territory of Lakshadweep, Mahe of Union territory of Puducherry |
| 10 | Director General of Income-tax (Investigation), West Bengal, Sikkim and North Eastern Region | Kolkata | Principal Director/ Director of Income-tax (Investigation), Kolkata | Kolkata | Areas within the limits of the states of West Bengal and Sikkim, Union territory of Andaman & Nicobar Islands |
| Principal Director/ Director of Income-tax (Investigation), Guwahati | Guwahati | Areas within the limits of the states of Assam, Meghalay, Tripura, Mizoram, Manipur, Nagaland and Arunachal Pradesh | |||
| 11 | Director General of Income-tax (Investigation), Uttar Pradesh and Uttarakhand | Lucknow | Principal Director/ Director of Income-tax (Investigation), Lucknow | Lucknow | Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand:
(i) Lucknow (ii) Barabanki (iii) Basti (iv) Faizabad (v) Gonda (vi) Hardoi (vii) Jaunpur (viii) Pratapgarh (ix) Rae Bareilly (x) Chhatrapati Shahuji Maharaj Nagar (Amethi) (xi) Sultanpur (xii) Sitapur (xiii) Unnao (xiv) Lakhimpur Kheri (xv) Bareilly (xvi) Pilibhit (xvii) Balrampur (xviii) Bahraich (xix) Ambedkar Nagar (xx) Pithoragarh (xxi) Udham Singh Nagar (xxii) Bageshwar (xxiii) Nainital (xiv) Almora (xxv) Champawat (xxvi) Shahjahanpur (xxvii) Allahabad (xxviii) Azamgarh (xxix) Chandauli (xxx) Deoria (xxxi) Fatehpur (xxxii) Ghazipur (xxxiii) Gorakhpur (xxxiv) Kaushambi (xxxv) Kushinagar (xxxvi) Maharajganj (xxxvii) Mau (xxxviii)Mirzapur (xxxix) Sant Ravidas Nagar (xl) Sonbhadra (xli) Varanasi (xlii) Ballia (xliii) Moradabad (xliv) Bijnor (xlv) Jyotiba Phule Nagar i.e., Amroha (xlvi) Rampur (xlvii) Badaun (xlviii) Sant Kabir Nagar (xlix) Siddhartha Nagar (l) Srawasti (li) Sambhal |
| Principal Director/ Director of Income-tax (Investigation), Kanpur | Kanpur | Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand:
(i) Banda (ii) Chitrakut (iii) Hamirpur (iv) Jalaun (v) Ramabai Nagar (Kanpur Dehat) (vi) Mohoba (vii) Kannauj (viii) Meerut (ix) Baghpat (x) Ghaziabad (xi) Muzaffarnagar (xii) Hapur (xiii) Agra (xiv) Etah (xv) Aligarh (xvi) Auraiya (xvii) Hathras (xviii) Etawah (xix) Farrukhabad (xx) Jhansi (xxi) Lalitpur (xxii) Mathura (xxiii) Firozabad (xxiv) Mainpuri (xxv) Kanshiram Nagar (xxvi) Gautam Buddha Nagar (xxvii) Bulandshahr (xxviii) Chamoli (xxix) Dehradun (xxx) Haridwar (xxxi) Pauri (xxxii) Rudraprayag (xxxiii) Saharanpur (xxxiv ) Tehri Garhwal (xxxv) Uttarkashi (xxxvi) Kanpur (xxxvii) Shamli |
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| 12 | Director General of Income-tax (Investigation), Mumbai | Mumbai | Principal Director/ Director of Income-tax (Investigation), Mumbai -1 | Mumbai | Areas within the limits of Municipal corporations of Greater Mumbai and Navi Mumbai |
| Principal Director/ Director of Income-tax (Investigation), Mumbai – 2 | Mumbai | Areas within the limits of Municipal corporations of Greater Mumbai and Navi Mumbai | |||
| 13 | Director General of Income-tax (Investigation), Bihar and Jharkhand | Patna | Principal Director/ Director of Income-tax (Investigation), Patna | Patna | Areas within the limits of the states of Bihar and Jharkhand |
| 14 | Director General of Income-tax (Investigation), Maharashtra (Except Mumbai) | Pune | Principal Director/ Director of Income-tax (Investigation), Pune | Pune | Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of:
(i)Pune (ii)Satara (iii) Sangli (iv) Solapur (v)Sindhudurg (vi) Palghar (vii) Thane (viii) Raigarh (ix) Ratnagiri (x)Ahmadnagar (xi) Kolhapur in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, Pune and Chief Commissioner of Income-tax, Thane |
| Principal Director / Director of Income-tax (Investigation), Nagpur | Nagpur | Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i)Gadchiroli
(ii)Gondia, (iii) Bhandara (iv\ Naeuur (v)Chandrapur (vi) Amravati (vii) Wardha (viii) Yavatmal (ix) Washim (x)Akola (xi) Buldhana (xii) Hingoli (xiii) Nanded (xiv) Parbhani (xv) Jalna (xvi) Aurangabad (xvii) Jalgaon (xviii) Dhule (xix) Nandurbar (xx) Nasik (xxi) Beed (xxii) Latur (xxiii) Osmanabad in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, Nagpur and Chief Commissioner of Income-tax, Nasik |