Section 120 of
the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of – Specified
DGIT (Systems) to exercise powers & functions of CIT, Centralised Processing
Cell (TDS)
Notification No.
16/2013, [F.NO. 187/5/2013-ITA-I]/SO
462(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
directs that the Director General of Income-tax (Systems) specified in column
(2) of the Schedule below, having his headquarters at the place specified in
the corresponding entries in column (3) of the said Schedule, shall exercise
the powers and perform the functions in respect of such cases or classes of
cases, in respect of which the Commissioner of Income-tax specified in the
corresponding entries in column (4) of the said Schedule has jurisdiction
vested in him.
Schedule
Sl.
No.
|
Designation
of Income-tax Authority
|
Headquarters
|
Jurisdiction
|
(1)
|
(2)
|
(3)
|
(4)
|
1
|
Director
General of Income-tax (Systems)
|
New Delhi
|
Commissioner
of Income-tax, Centralised Processing Cell (TDS)
|
2.
This
notification shall come into force from the date of its publication in the
Official Gazette.
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