The Central Government vide notification no. 04/2023 has notified the jurisdiction of the competent authorities for the purpose of Prohibition of Benami Property Transactions Act, 1988 on 1st August 2023.
“In the exercise of the powers granted under section 7 of the Prohibition of Benami Property Transactions Act, 1988 (referred to as the “Act” hereafter) (45 of 1988), which were amended by the Finance Act, 2021 (13 of 2021), and in replacement of the previous notification number 02 of 2021 G.S.R, 499(E), dated 19th July 2021, issued by the Ministry of Finance, Department of Revenue, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, the Central Government is pleased to assign the following areas of jurisdiction to the Competent Authorities authorized under sub-section (1) of section 5 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976), for the purpose of the aforementioned Act.”
| S.No. | Name of Competent Authority | Jurisdiction |
| 1 | Competent Authority, Kolkata | All the cases referred by Income Tax Authorities* exercising the powers and performing the functions under the Prohibition of Benami Property Transactions Act, 1988 having headquarters at Kolkata, Bhubaneshwar, Patna, Guwahati. |
| 2 | Competent Authority, Chennai | All the cases referred by Income Tax Authorities* exercising the powers and performing the functions under the Prohibition of Benami Property Transactions Act, 1988 having headquarters at Bengaluru, Chennai, Kochi, Hyderabad. |
| 3 | Competent Authority, New Delhi | All the cases referred by Income Tax Authorities* exercising the powers and performing the functions under the Prohibition of Benami Property Transactions Act, 1988 having headquarters at Delhi, Chandigarh, Ludhiana, Jaipur, Lucknow, Kanpur |
| 4 | Competent Authority, Mumbai | All the cases referred by Income Tax Authorities* exercising the powers and performing the functions under the Prohibition of Benami Property Transactions Act, 1988 having headquarters at Mumbai, Ahmedabad, Surat, Pune, Nagpur, Panaji, Bhopal, Raipur. |
* The territorial area wise jurisdiction of the respective Income Tax Authorities in this regard shall be same as provided for in CBDT Notification No 40/2017/F. No. 173/429/2016-ITA-I dated 18-05-2017 [S.O. 1621(E)] published in Part II, Section 3, Sub-section (ii) of the Gazette of India, Extraordinary.
The work performed by the Competent Authorities authorized under sub-section (1) of section 5 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act in exercise of powers conferred under Section 7 of the Prohibition of Benami Property Transactions Act shall be in addition to the work already being performed by the Competent Authorities.
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