Section
120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of -
Specified CIT to exercise concurrent powers & functions of Specified Authorities
Notification
No. 17/2013, [F. NO. 187/5/2013-ITA-I]/SO 461(E), dated 26-02-2013
In exercise of
the powers conferred by sub-sections (1) and (2) of section 120 of the
Income-tax Act 1961 (43 of 1961), the Central Board of Direct Taxes hereby-
(a)
directs that the Commissioner of Income-tax specified in column (2) of the
Schedule hereto annexed, having his headquarters at the place specified in the
corresponding entry in column (3) of the said Schedule, shall exercise the
concurrent powers-
(i) of processing of statement of
tax deducted at source (hereinafter referred to as "statement") under
sub-section (1) of section 200A of the Income-tax Act, 1961;
(ii) of rectifying the mistakes
which are apparent from processing of the statement under section 154 of the
Income-tax Act, 1961;
(iii) to set off or adjust
refunds against outstanding tax liability of the deductor under section 245 of
the Income-tax Act, 1961; and
(iv) to issue notice of demand
under section 156 of the Income-tax Act, 1961, in respect of such cases or
classes of cases specified in the corresponding entry in column (4) of the said
Schedule;
(b)
authorizes the Commissioner of Income-tax specified in column (2) of the
Schedule to issue orders in writing for the exercise of the powers and
performance of the functions by the Additional Commissioners or Joint
Commissioners of Income-tax, who are subordinate to him, in respect of such
cases or classes of cases specified in the corresponding entry in column (4) of
the said Schedule;
(c)
authorizes the Additional Commissioners or Joint Commissioners of Income-tax,
referred to in clause (b) of this notification, to issue orders in writing for
the exercise of the powers and performance of the functions by the Assessing
Officers, who are subordinate to them, in respect of such cases or classes of
cases specified in the corresponding entry in column (4) of the said Schedule,
in respect of which such Additional Commissioners or Joint Commissioners of
Income-tax are authorized by the Commissioner of Income-tax under clause (b) of
this notification.
Schedule
Sl.
No.
|
Designation
of Income-tax Authority
|
Headquarters
|
Jurisdiction
|
(1)
|
(2)
|
(3)
|
(4)
|
1
|
Commissioner
of Income-tax, Centralised Processing Cell (TDS)
|
New Delhi
|
1. All cases
where the statement of tax deducted at source is liable to be furnished under
Chapter XVH-B of the Income-tax Act, 1961 by the deductor.
2. All cases
where the statement is liable to be furnished by the Pay and Accounts Officer
or Treasury Officer or Cheque Drawing and Disbursing Officer or any other
person by whatever name called to whom the deductor reports the tax so
deducted, under Chapter XVII-B of the Income-tax Act, 1961, read with rule 30
of the Income-tax Rules, 1962.
3. All cases
where certificates have been issued under section 195 or section 197 of the
Income-tax Act, 1961.
4. All cases
where declaration has been furnished under section 197A of the Income-tax Act,
1961.
5. All cases
where information relating to any payment or sum has been furnished under
sub-section (6) of section 195 of the Income-tax Act, 1961.
6. All cases
where a statement or declaration or information has been furnished regarding
any payment or sum without deduction of tax at source or deduction at a lower
rate under Chapter XVII-B of the Income-tax Act, 1961.
7. Any other
case or class of cases which the Board may direct from time to time.
|
2.
This
notification shall come into force from the date of its publication in the
Official Gazette.
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