MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th October, 2016
S.O. 3290(E).—In exercise of the powers conferred under sub-section (2) of section 28 read with section 59 of
the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988), the Central Government hereby directs that,
with effect from the 1st day of November, 2016, the Income-tax authorities as specified under section 116 of the Income-
tax Act, 1961(43 of 1961) as specified in column (2) of the Schedule below, having headquarters at the places specified
in the corresponding entries in column (3), to exercise the powers and perform the functions of the ‘Authority’ under the
Prohibition of Benami Property Transactions Act, 1988 (45 of 1988) as specified in the corresponding entries in column
(4) in respect of the territorial areas specified in the corresponding entries in column (5) of the said Schedule having
jurisdiction vested in them-
6
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
SCHEDULE
Serial
No.
Income-tax Authority
Headquarters
Authority under
the Prohibition of
Benami Property
Transactions
Act, 1988
Territorial Area
(1)
(2)
(3)
(4)
(5)
1.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1(1)
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1(1)(1)
(iii) Tax Recovery Officer-1
Ahmedabad
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
State of Gujarat,
Union Territory of Daman and
Diu, Union Territory of Dadra and
Nagar Haveli
2.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1(1)
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle1(1)(1)
(iii) Tax Recovery Officer - 1
Bengaluru
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
States of Karnataka and Goa
3.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1 (1)
(iii) Tax Recovery Officer - 1
Bhopal
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
States of Madhya Pradesh and
Chhattisgarh
4.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/
Deputy
Commissioner of Income-tax,
Circle 1(1)
(iii) Tax Recovery Officer - 1
Bhubaneswar
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
State of Odisha
5.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1(1)
(iii) Tax Recovery Officer - 1
Chandigarh
(i) Approving
Authority
(ii)Initiating
Officer
(iii) Administrator
States of Jammu and Kashmir,
Himachal Pradesh, Punjab,
Haryana and
Union Territory of Chandigarh
6.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Corporate Range 1(1)
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Corporate Circle 1(1)
(iii) Tax Recovery Officer - 1
Chennai
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
State of Tamil Nadu and Union
Territory of Puducherry (excluding
Yanam and Mahe district)
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7
Serial
No.
Income-tax Authority
Headquarters
Authority under
the Prohibition of
Benami Property
Transactions
Act, 1988
Territorial Area
(1)
(2)
(3)
(4)
(5)
7.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1(1)
(iii) Tax Recovery Officer - 1
Delhi
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
National Capital Territory of Delhi
8.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1
(iii) Tax Recovery Officer - 1
Guwahati
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
States
of
Assam,
Meghalaya,
Arunachal
Pradesh,
Nagaland,
Manipur, Mizoram and Tripura
9.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1(1)
(iii) Tax Recovery Officer - 1
Hyderabad
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
(i) States of Telangana and Andhra
Pradesh
(ii) Yanam district of the Union
Territory of Puducherry
10.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1
(iii) Tax Recovery Officer - 1
Jaipur
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
State of Rajasthan
11.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1
(iii) Tax Recovery Officer - 1
Kanpur
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
All cases falling within the districts
of Kanpur Nagar, Kanpur Dehat
(Ramabainagar), Jalaun, Hamirpur,
Banda,
Chitrakoot,
Mahoba,
Mathura, Auraiya, Agra, Firozabad,
Jhansi, Lalitpur, Etawah, Aligarh,
Farrukhabad,
Kannauj,
Etah,
Hathras, Mainpuri, Kanshi Ram
Nagar (Kasganj), Muzaffarnagar,
Shamli,
Saharanpur,
Meerut,
Baghpat, Ghaziabad, Panchsheel
Nagar (Hapur), Bulandshahar,
Gautam Buddha Nagar of State of
Uttar
Pradesh
and
State
of
Uttarakhand
12.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Corporate Range 1
Kochi
(i) Approving
Authority
(i) State of Kerala,
(ii) Mahe district of the Union
Territory of Puducherry,
(iii)
Union
Territory
of
8
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
Serial
No.
Income-tax Authority
Headquarters
Authority under
the Prohibition of
Benami Property
Transactions
Act, 1988
Territorial Area
(1)
(2)
(3)
(4)
(5)
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Corporate Circle 1 (1)
(iii) Tax Recovery Officer - 1
(ii) Initiating Officer
(iii) Administrator
Lakshadweep and Minicoy Islands
13.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1(1)
(iii) Tax Recovery Officer - 1
Kolkatta
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
States of West Bengal, and Sikkim
and Union Territory of Andaman
and Nicobar Islands
14.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1
(iii) Tax Recovery Officer - 1
Lucknow
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
All cases falling within the districts
of Lucknow, Unnao, Barabanki,
Faizabad, Sultanpur, Amethi, Rae
Bareilly,
Pratapgarh,
Jaunpur,
Basti, Gonda, Bahraich, Balrampur,
Shrawasti,
Ambedkar
Nagar,
Siddharth Nagar, SantKabir Nagar,
Allahabad,
Mirzapur,
Fatehpur,
Sonebhadra, Kaushambi, Varanasi,
Bhadohi (Sant Ravi Das Nagar),
Ballia,
Ghazipur,
Chandauli,
Gorakhpur,
Deoria,
Mau,
Azamgarh,
Kushinagar,
Maharajganj,
Bareilly,
Shahjahanpur,
Pilibhit,
Hardoi,
Sitapur,
LakhimpurKheri,
Moradabad,
Bijnore,
Rampur,
Badaun,
Amroha(Jyotiba
Phule
Nagar) and Sambhal of State of
Uttar Pradesh
15.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1(1)
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1(1)(1)
(iii) Tax Recovery Officer - 1
Mumbai
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
Area
covered
by
Municipal
Corporation of Greater Mumbai
and
Navi
Mumbai
Municipal
Corporation
16.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1
(iii) Tax Recovery Officer - 1
Nagpur
(i) Approving
Authority
(ii) Initiating Officer
(iii) Administrator
All area falling within the districts
of Nagpur, Bhandara, Gondia,
Akola,
Washim,
Buldhana,
Wardha,
Yavatmal,
Amravati,
Chandrapur and Gadchiroli
17.
(i) Joint Commissioner of
Income-tax/
Additional
Commissioner of Income-tax,
Range 1
Patna
(i) Approving
Authority
State of Bihar and Jharkhand
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9
Serial
No.
Income-tax Authority
Headquarters
Authority under
the Prohibition of
Benami Property
Transactions
Act, 1988
Territorial Area
(1)
(2)
(3)
(4)
(5)
(ii) Assistant Commissioner
of
Income-tax/Deputy
Commissioner of Income-tax,
Circle 1(1)
(iii) Tax Recovery Officer - 1
(ii) Initiating Officer
