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The Central Board of Direct Taxes authorizes the Assessing Officer working in the Principal Chief Commissioner of Income-tax (international Taxation) Region to perform powers and functions for Chapter VIII of the Finance Act 2016. This authorization applies to the Assessing Officer who holds jurisdiction over the assessees under the Income-tax Act 1961.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 20th March, 2020 (INCOME TAX)
S.O. 1189(E).— In exercise of the powers conferred by clause(b) of section 164 and section 178 of the Finance Act, 2016 (28 of 2016) read with sub-sections(1) and (2) of section 120 of the Income-tax Act, 1961, (43 of 1961) the Central Board of Direct Taxes hereby authorizes the Assessing Officer working in the Principal Chief Commissioner of Income-tax (international Taxation) Region having Jurisdiction in respect of the assessees for the purpose of the Income-tax Act, 1961, to exercise or perform all or any of the powers and functions conferred on, or, assigned to an Assessing Officer for the purpose of Chapter VIII of Finance Act, 2016 .
[Notification No. 20/F. No.189/3/2020-ITA-I] PRAJNA PARAMITA, Director
