CBDT Revises Jurisdiction of Income Tax Authorities u/s 120 of Income Tax Act, Effective from June 6, 2024 [Read Notification]
The amendment entails the removal of specific words and brackets pertaining to Uttar Pradesh's jurisdiction and the revision of areas listed under Sl. No. 10
![CBDT Revises Jurisdiction of Income Tax Authorities u/s 120 of Income Tax Act, Effective from June 6, 2024 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/06/CBDT-Jurisdiction-Income-Tax-Authorities-Income-Tax-Act-Effective-taxscan.jpg "CBDT Revises Jurisdiction of Income Tax Authorities u/s 120 of Income Tax Act, Effective from June 6, 2024 [Read Notification]")
The Central Board of Direct Taxes ( CBDT ) has issued Notification No. 50/2024 dated June 06, 2024, amending Notification No. 77/2014 to redefine the jurisdiction of certain Income Tax Authorities under Section 120(1) and (2) of the Income-Tax Act, 1961. In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the CBDT has made...
The Central Board of Direct Taxes ( CBDT ) has issued Notification No. 50/2024 dated June 06, 2024, amending Notification No. 77/2014 to redefine the jurisdiction of certain Income Tax Authorities under Section 120(1) and (2) of the Income-Tax Act, 1961.
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the CBDT has made these amendments to the notification originally published by the Government of India, Ministry of Finance, in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 3125 (E), dated December 10, 2014.
In the said notification, in Schedule-II,—
(i) against Sl. No. 9, in column (4), the words, letters and brackets “in the State of Uttar Pradesh which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, UP (East)” shall be omitted;
(ii) against Sl. No. 10, in column (4), for the existing entries, the following entries shall be substituted, namely: —
| “(a) Areas within the limits of following revenue districts (including any district carved out from these subsequently) of: (i) Kanpur Nagar (ii) Kanpur Dehat (Ramabai Nagar) (iii) Jalaun (iv) Hamirpur (v) Banda (vi) Chitrakoot (vii) Mahoba (viii) Agra (ix) Mathura (x) Auraiya (xi) Firozabad (xii) Jhansi (xiii) Lalitpur (xiv) Etawah (xv) Aligarh (xvi) Farrukhabad (xvii) Kannauj (xviii) Etah (xix) Hathras (xx) Mainpuri (xxi) Kanshiram Nagar (xxii) Muzaffarnagar (xxiii) Shamli (xxiv) Saharanpur (xxv) Meerut (xxvi) Baghpat (xxvii) Ghaziabad (xxviii) Hapur (Panchsheel Nagar) (xxix) Bulandshahr (xxx) Gautam Buddh Nagar; and (b) the State of Uttarakhand” |
To Read the full text of the Notification CLICK HERE
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