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The Central Board of Direct Taxes authorises specific Directors General and Directors of Income-tax (Investigation) to issue written orders. These orders assign concurrent powers and functions of an Assessing Officer to subordinate Assistant Directors or Deputy Directors of Income-tax. The assignment applies to cases within designated territorial areas for the purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. This notification comes into force on the date of its publication in the Official Gazette.
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10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 16th May, 2017 (Income-tax) S.O. 1590(E).—In exercise of the powers conferred by sub sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), read with section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015) (hereinafter referred to as ‘the Act’), the Central Board of Direct Taxes hereby authorises the Director General of Income-tax specified in column (2) of Schedule annexed hereto, or the Principal Director or Director of Income-tax specified in column (4) of the Schedule to issue orders in writing for the exercise of the concurrent powers and performs the functions of an Assessing Officer to an Assistant Director of Income-tax or Deputy Director of Income-tax who are subordinate to them, in respect of cases or class of cases falling within the territorial areas specified in column (6) of the Schedule for the purpose of the said Act. SCHEDULE Sl. No. Director General of Income-tax (Investigation) Head Quarters Principal Director / Director of Income-tax (Investigation) Head Quarters Territorial areas (1) (2) (3) (4) (5) (6) 1 Director General of Income-tax (Investigation), Gujarat Ahmedabad Principal Director/ Director of Income-tax (Investigation), Ahmedabad Ahmedabad Areas within the limits of the:
Principal Director/ Director of Income-tax (Investigation), Surat Surat Areas within the limits of the:
II (ii) 11
Principal Director/ Director of Income-tax (Investigation), Panaji Panaji Areas within the limits of the State of Goa; and Following revenue districts of the State of Karnataka (including any district carved out from these subsequently):
Principal Director/ Director of Income-tax (Investigation), Raipur Raipur Areas within the limits of the State of Chhattisgarh 4 Director General Chandigarh Principal Director/ Chandigarh Areas within the limits of the
12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
of Income-tax (Investigation), North West Region Director of Income-tax (Investigation), Chandigarh States of Haryana and Himachal Pradesh and Union territory of Chandigarh
Principal Director/ Director of Income-tax (Investigation), Ludhiana Ludhiana Areas within the limits of the States of Punjab and Jammu and Kashmir 5 Director General of Income-tax (Investigation), Tamil Nadu and Puducherry Chennai Principal Director/ Director of Income-tax (Investigation), Chennai Chennai Areas within the limits of the State of Tamilnadu and Union territory of Puducherry (including Karaikal but excluding Mahe and Yanam) 6 Director General of Income-tax (Investigation), Delhi Delhi PrincipalDirector/ Director of Income-tax (Investigation), Delhi - 1 Delhi Areas within the limits of the National Capital Territory of Delhi
Principal Director / Director of Income-tax (Investigation), Delhi - 2 Delhi Areas within the limits of the National Capital Territory of Delhi 7 Director General of Income-tax (Investigation), Andhra Pradesh, Odisha and Telangana Hyderabad Principal Director/Director of Income-tax (Investigation), Hyderabad Hyderabad Areas within the limits of the States of Andhra Pradesh and Telangana; and Yanam of Union territory of Puducherry
Principal Director/Director of Income-tax (Investigation), Bhubaneswar Bhubaneswar Areas within the limits of the State of Odisha 8 Director General of Income-tax (Investigation), Rajasthan Jaipur Principal Director/Director of Income-tax (Investigation), Jaipur Jaipur Areas within the limits of the State of Rajasthan 9 Director General of Income-tax (Investigation), Kerala Kochi Principal Director/Director of Income-tax (Investigation), Kochi Kochi Areas within the limits of the state of Kerala (including Union territory) of Lakshadweep; and Mahe of Union territory of Puducherry 10 Director General of Income-tax (Investigation), West Bengal, Sikkim and North Eastern Region Kolkata Principal Director/ Director of Income-tax (Investigation), Kolkata Kolkata Areas within the limits of the States of West Bengal and Sikkim, Union territory of Andaman and Nicobar Islands
Principal Director/Director of Income-tax (Investigation), Guwahati Guwahati Areas within the limits of the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura 11 Director General of Income-tax (Investigation), Uttar Pradesh Lucknow Principal Director/Director of Income-tax (Investigation), Lucknow Areas within the limits of following revenue districts of the States of Uttar Pradesh and
II (ii) 13
and Uttarakhand Lucknow
Principal Director/ Director of Income-tax Kanpur
Areas within the limits of following revenue districts of the States of Uttar Pradesh and
14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(Investigation), Kanpur
Uttarakhand:
Principal Director/ Director of Income-tax (Investigation), Mumbai - 2 Mumbai Areas within the limits of Municipal corporations of Greater Mumbai and Navi Mumbai 13 Director General of Income-tax (Investigation), Bihar and Jharkhand Patna Principal Director/ Director of Income-tax (Investigation), Patna Patna Areas within the limits of the States of Bihar and Jharkhand 14 Director General of Income-tax (Investigation), Maharashtra (Except Mumbai) Pune Principal Director/ Director of Income-tax (Investigation), Pune Pune Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of:
II (ii) 15
Principal Director / Director of Income-tax (Investigation), Nagpur Nagpur Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of:
[Notification No. 39/2017/F. No. 187/13/2015-ITA-I] DEEPSHIKHA SHARMA, Director
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA Digitally signed by SARVESH KUMAR SRIVASTAVA Date: 2017.05.19 22:50:37 +05'30'
