CBDT amends Jurisdiction of Income Tax Authority in Bengaluru [Read Notification]

The Central Board of Direct Taxes (CBDT), vide notification S.O. 2992(E), published on 7th July 2023, has notified the amendment of the Jurisdiction of the Income Tax Authority in Bengaluru.

The Central Board of Direct Taxes, exercising the powers given by subsections (1) and (2) of section 120 of the Income-tax Act, 1961, introduced the following additional changes in the Notification issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, numbered 70/2014 and dated 13th November 2014, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) under number S.O. 2915(E) dated 13th November 2014.

In the Notification S.O. 2915(E) dated 13th November 2014, in Schedule–I, for the row at Sl.No. 2, the following row shall be substituted, namely:

According to the notification, the Principal Commissioner/ Commissioner of Income Tax (Central) of Panaji comes under the purview of Director General of Income Tax (investigation) headquartered in Bengaluru.

According to the original notification, it was mandated that the Director General of Income-tax, Chief Commissioner of Income-tax, Principal Commissioner/Commissioner of Income-tax, Joint Commissioners of Income-tax, and Assessing Officers should continue to carry out their duties and exercise their powers as outlined in the Income Tax Act.

This applies to individuals, groups, incomes, or cases for which these tax authorities were already exercising their powers and performing their functions based on jurisdictional orders issued under the Income Tax Act at the time of the publication of the notification. This arrangement will remain in effect until the jurisdiction is withdrawn or revoked.

To Read the full text of the Order CLICK HERE

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