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The Central Government directs specific Income-tax authorities to exercise powers and perform functions of the Authority under the Prohibition of Benami Property Transactions Act, 1988 for designated territorial areas. The notification supersedes notification number S.O. 3290(E) dated 25th October 2016. Specified Income-tax authorities act as Approving Authority, Initiating Officer, and Administrator within their respective assigned regions.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 18th May, 2017 (Income-tax)
S.O. 1621(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), and in supersession of the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, notification number S.O. 3290(E), dated the 25th October, 2016, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), dated the 25th October, 2016, except as respects things done or omitted to be done before such supersession, the Central Government hereby directs that the Income-tax authorities under section 116 of the Income-tax Act, 1961 (43 of 1961) specified in column (2) of the Schedule, having headquarters at the places specified in the corresponding entry in column (3), to exercise the powers and perform the functions of the ‘Authority’ under the Prohibition of Benami Property Transactions Act, 45 of 1988 specified in the corresponding entries in column (4) in respect of the territorial areas specified in the corresponding entries in column (5) of the Schedule having jurisdiction vested in them—
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, (Benami Prohibition), Ahmedabad |
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Ahmedabad
(iii) Income Tax Officer (Benami Prohibition), Ahmedabad | Ahmedabad | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the:
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Surat
(iii) Income Tax Officer (Benami Prohibition), Surat | Surat | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the:
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Bengaluru
(iii) Income Tax Officer (Benami Prohibition), Bengaluru | Bengaluru | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of revenue districts in the State of Karnataka (including any district carved out from these subsequently): (i) Bengaluru Urban (ii) Bengaluru Rural (iii) Kolar (iv) Chickballapur (v) Ramanagaram (vi) Tumkur (vii) Dakshin Kannada (viii) Udupi (ix) Uttara Kannada (x) Shimoga (xi) Mysore (xii) Mandya (xiii) Chamarajanagara (xiv) Hassan (xv) Chikmagalur (xvi) Kodagu | | 4. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Panaji
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Panaji
(iii) Income Tax Officer (Benami Prohibition), Panaji | Panaji | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | 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): (i) Belgaum (ii) Bagalkot (iii) Bijapur (iv) Dharwad (v) Haveri (vi) Davangere (vii) Gadag (viii) Gulbarga (ix) Bidar (x) Raichur (xi) Yadgir (xii) Bellary (xiii) Chitradurga (xiv) Koppal | | 5. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Bhopal
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Bhopal
(iii) Income Tax Officer (Benami Prohibition), Bhopal | Bhopal | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the State of Madhya Pradesh | | 6. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Raipur
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Raipur
(iii) Income Tax Officer (Benami Prohibition), Raipur | Raipur | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the State of Chhattisgarh | | 7. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Chandigarh
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Chandigarh
(iii) Income Tax Officer (Benami Prohibition), Chandigarh | Chandigarh | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the States of Haryana and Himachal Pradesh and Union territory of Chandigarh | | 8. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Ludhiana
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Ludhiana
(iii) Income Tax Officer (Benami Prohibition), Ludhiana | Ludhiana | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the States of Jammu and Kashmir and Punjab | | 9. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Chennai
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Chennai
(iii) Income Tax Officer (Benami Prohibition), Chennai | Chennai | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the State of Tamilnadu and Union territory of Puducherry (including Karaikal but excluding Mahe and Yanam) | | 10. | (i) Joint Commissioner of Income-tax / Additional Commissioner of Income-tax, (Benami Prohibition), Unit-1, Delhi
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Unit-1, Delhi
(iii) Income Tax Officer (Benami Prohibition), Unit-1, Delhi | Delhi | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the National Capital Territory of Delhi | | 11. | (i) Joint Commissioner of Income-tax / Additional Commissioner of Income-tax, (Benami Prohibition), Unit-2, Delhi
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Unit-2, Delhi
(iii) Income Tax Officer (Benami Prohibition), Unit-2, Delhi | Delhi | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the National Capital Territory of Delhi | | 12. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Hyderabad
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Hyderabad
(iii) Income Tax Officer (Benami Prohibition), Hyderabad | Hyderabad | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the States of Andhra Pradesh and Telangana; and Yanam of Union territory of Puducherry | | 13. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Bhubaneswar
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Bhubaneswar
(iii) Income Tax Officer (Benami Prohibition), Bhubaneswar | Bhubaneswar | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the State of Odisha | | 14. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Jaipur
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Jaipur
(iii) Income Tax Officer (Benami Prohibition), Jaipur | Jaipur | (i) Approving Authority
(ii) Initiating Officer
(iii) Administrator | Areas within the limits of the State of Rajasthan | | 15. | (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Kochi
(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, (Benami Prohibition), Kochi
