Jurisdiction of – CIT (LTU), Kolkata

Section 120(1) and (2) of the Income-Tax Act, 1961 - Income-Tax Authorities - Jurisdiction of - Commissioner of Income-Tax (Large Taxpayer Unit), Kolkata

Notification No. 83/2013, [F.No.187/16/2013/ITA.I]/SO 3251(E), dated October 25, 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 Commissioner 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 territorial areas or of such persons or classes of persons or of such incomes or classes of income or 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

S. No.	Officer	Headquarters	Jurisdiction
(1)	(2)	(3)	(4)
1.	Chief Commissioner (Large Taxpayer Unit) Kolkata	Kolkata	Commissioner of Income-tax (Large Taxpayer Unit) Kolkata

2. This notification shall come into force from the date of its publication in the Official Gazette.

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Source: Income Tax Department- India.