notification no. 40/2017 f. no.173/429/2016 ita i / so 1621 e

¹Hkkx IIμ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 7 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: (a) Union territory of Diu; and (b) following revenue districts in the State of Gujarat (including any district carved out from these subsequently): (i) Kachchh (ii) Dwarka (iii) Porbandar (iv) Jamnagar (v) Morvi (vi) Surendranagar (vii) Botad (viii)Bhavnagar (ix) Amreli (x) Junagadh (xi) Gir Somnath (xii) Rajkot (xiii)Ahmedabad (xiv) Gandhinagar (xv) Patan (xvi) Mahesana (xvii) Banaskantha (xviii) Sabarkantha (xix) Aravali 2. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, (Benami Prohibition), Surat (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: (a) Union territory of Dadra and Nagar Haveli (b) Union territory of Daman; and (c) following revenue districts in the State of Gujarat (including any district carved out from these subsequently): (i) Kheda (ii) Nadiad (iii) Anand (iv) Mahisagar (v) Panchmahal (vi) Dahod (vii) Vadodara (viii) Chhota Udaipur (ix) Narmada (x) Surat (xi) Tapi (xii) Dang (xiii) Navsari (xiv) Valsad (xv) Bharuch 3. (i) Joint Commissioner of Income-tax /Additional Commissioner of Income-tax, (Benami Prohibition), Bengaluru (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 8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (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 Delhi (i) Approving Authority (ii) Initiating Officer Areas within the limits of the National Capital Territory of Delhi ¹Hkkx IIμ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 9 (iii) Income Tax Officer (Benami Prohibition), Unit-1, Delhi (iii) Administrator 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), 7Hyderabad (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