CBDTNotificationS.O.4060(E)16 Dec 2016

Designation of Income-tax Authorities for Pradhan Mantri Garib Kalyan Yojana Declarations

Who: The Principal Commissioner or the Commissioner exercising jurisdiction under section 120 of the Income-tax Act, 1961 +1 more

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What changed

The Central Government notifies the Principal Commissioner or the Commissioner for the purposes of declarations filed under the Finance Act, 2016. This applies to manual filings or electronic filings under an electronic verification code and to filings with a digital signature. The designated authority exercises jurisdiction under the Income-tax Act, 1961. Alternatively, the Commissioner of Income-tax for the Centralised Processing Centre, Bengaluru, serves as the Commissioner for declarations filed electronically with a digital signature.

Key dates

Effective from: 16 Dec 2016
Date of publication and commencement: 16 Dec 2016

Law this touches

Income-tax Act s. 120

Who is affected

The Principal Commissioner or the Commissioner exercising jurisdiction under section 120 of the Income-tax Act, 1961
The Commissioner of Income-tax, Centralised Processing Centre, Bengaluru

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Written automatically from the official document. It is not a professional review, so check material decisions against the official record.

Document text

Prepared for reading; wording retained from the source.

Official source

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)

New Delhi, the 16th December, 2016

NOTIFICATION

S.O.4060(E).— In exercise of the powers conferred by section 199G of the Finance Act, 2016 (28 of 2016), the Central Government hereby—

(i) notifies the Principal Commissioner or the Commissioner, as the case may be, who exercises the jurisdiction under section 120 of the Income-tax Act, 1961 (43 of 1961), as the Principal Commissioner or the Commissioner for the purposes of declaration filed manually or electronically under electronic verification code under sub-section (1) of section 199C of the Finance Act, 2016 (28 of 2016); and
(ii) notifies the Principal Commissioner or the Commissioner, as the case may be, who exercises the jurisdiction under section 120 of the Income-tax Act, 1961(43 of 1961) or the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru, as the Principal Commissioner or Commissioner, for the purposes of declaration filed electronically with digital signature under sub-section (1) of section 199C of the Finance Act, 2016 (28 of 2016).

[Notification No. 117/2016, F.No.142/33/2016-TPL

(Dr. T.S. Mapwal) Under Secretary to the Government of India

Source details

Official title: notification no. 117/2016 f.no.142/33/2016 tpl / so 4060 e
Source: Central Board of Direct Taxes / Income Tax Department
Type: notification
Published by source: 16 Dec 2016
Document number: S.O.4060(E)
Issuing division: Department of Revenue
Effective date: 16 Dec 2016
Coverage area: direct-tax

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Designation of Income-tax Authorities for Pradhan Mantri Garib Kalyan Yojana Declarations

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