Document text
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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
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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
(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
(iii)
Income
Tax
Officer
(Benami
Prohibition), Kochi
Kochi
(i) Approving
Authority
(ii) Initiating
Officer
(iii) Administrator
Areas within the limits of the State of
Kerala,
Union
territory
of
Lakshadweep and Mahe of Union
territory of Puducherry
16
(i) Joint Commissioner of Income-tax/
Additional Commissioner of Income-tax,
(Benami Prohibition),Kolkata
(ii) Assistant Commissioner of Income-
tax/Deputy Commissioner of Income-tax,
(Benami Prohibition), Kolkata
(iii)
Income
Tax
Officer
(Benami
Prohibition),Kolkata
Kolkata
(i) Approving
Authority
(ii) Initiating
Officer
(iii) Administrator
Areas within the limits of the States
of West Bengal and Sikkim, Union
territory of Andaman and Nicobar
Islands
10
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
17
(i) Joint Commissioner of Income-tax/
Additional Commissioner of Income-tax,
(Benami Prohibition), Guwahati
(ii) Assistant Commissioner of Income-
tax/Deputy Commissioner of Income-tax,
(Benami Prohibition), Guwahati
(iii)
Income
Tax
Officer
(Benami
Prohibition), Guwahati
Guwahati
(i) Approving
Authority
(ii) Initiating
Officer
(iii) Administrator
Areas within the limits of the States
of Arunachal Pradesh, Assam,
Manipur,
Meghalaya,
Mizoram,
Nagaland and Tripura
18
(i) Joint Commissioner of Income-tax/
Additional Commissioner of Income-tax,
(Benami Prohibition), Lucknow
(ii) Assistant Commissioner of Income-
tax/Deputy Commissioner of Income-tax,
(Benami Prohibition), Lucknow
(iii)
Income
Tax
Officer
(Benami
Prohibition), Lucknow
Lucknow
(i) Approving
Authority
(ii) Initiating
Officer
(iii) Administrator
Areas within the limits of following
revenue districts of the States of Uttar
Pradesh
and
Uttarakhand:
(i) Lucknow (ii) Barabanki (iii) Basti
(iv) Faizabad (v) Gonda (vi) Hardoi
(vii)
Jaunpur
(viii)
Pratapgarh
(ix) Rae Bareilly (x) Chhatrapati
Shahuji Maharaj Nagar (Amethi)
(xi)
Sultanpur
(xii)
Sitapur
(xiii) Unnao (xiv) Lakhimpur Kheri
(xv)
Bareilly
(xvi)
Pilibhit
(xvii) Balrampur (xviii) Bahraich
(xix)
Ambedkar
Nagar
(xx) Pithoragarh (xxi) Udham Singh
Nagar
(xxii)
Bageshwar
(xxiii)
Nainital
(xxiv)
Almora
(xxv)
Champawat
(xxvi)
Shahjahanpur
(xxvii) Allahabad (xxviii) Azamgarh
(xxix)
Chandauli
(xxx)
Deoria
(xxxi) Fatehpur (xxxii) Ghazipur
(xxxiii)
Gorakhpur
(xxxiv)
Kaushambi
(xxxv)
Kushinagar
(xxxvi)
Maharajganj
(xxxvii) Mau (xxxviii) Mirzapur
(xxxix)
Sant
Ravidas
Nagar
(xl)
Sonbhadra
(xli)
Varanasi
(xlii)
Ballia
(xliii)
Moradabad
(xliv) Bijnor (xlv) Jyotiba Phule
Nagar i.e., Amroha (xlvi) Rampur
(xlvii) Badaun (xlviii) Sant Kabir
Nagar
(xlix)
Siddhartha
Nagar
(l) Srawasti (li) Sambhal
19
(i) Joint Commissioner of Income-tax/
Additional Commissioner of Income-tax,
(Benami Prohibition), Kanpur
(ii) Assistant Commissioner of Income-
tax/Deputy Commissioner of Income-tax,
(Benami Prohibition), Kanpur
(iii)
Income
Tax
Officer
(Benami
Prohibition), Kanpur
Kanpur
(i) Approving
Authority
(ii) Initiating
Officer
(iii) Administrator
Areas within the limits of following
revenue districts of the states of Uttar
Pradesh and Uttarakhand: (i) Banda
(ii)
Chitrakut
(iii)
Hamirpur
(iv)
Jalaun
(v)
Ramabai
Nagar
(Kanpur
Dehat)
(vi)
Mohoba
(vii)
Kannauj
(viii)
Meerut
(ix)
Baghpat
(x)
Ghaziabad
(xi)
Muzaffarnagar
(xii)
Hapur
(xiii) Agra (xiv) Etah (xv) Aligarh
(xvi)
Auraiya
(xvii)
Hathras
(xviii) Etawah (xix) Farrukhabad
(xx)
Jhansi
(xxi)
Lalitpur
(xxii)
Mathura
(xxiii)
Firozabad
(xxiv) Mainpuri (xxv) Kanshiram
Nagar (xxvi) Gautam Buddha Nagar
(xxvii) Bulandshahr (xxviii) Chamoli
(xxix) Dehradun (xxx) Haridwar
(xxxi) Pauri (xxxii) Rudraprayag
(xxxiii) Saharanpur (xxxiv) Tehri
Garhwal
(xxxv)
Uttarkashi
(xxxvi) Kanpur (xxxvii) Shamli
20
(i) Joint Commissioner of Income-tax/
Additional Commissioner of Income-tax,
(Benami Prohibition), Unit-1, Mumbai
Mumbai
(i) Approving
Authority
Areas within the limits of the
Municipal corporations of Greater
Mumbai and Navi Mumbai
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11
(ii) Assistant Commissioner of Income-
tax/Deputy Commissioner of Income-tax,
(Benami Prohibition), Unit-1, Mumbai
(iii)
Income
Tax
Officer
(Benami
Prohibition), Unit-1, Mumbai
(ii) Initiating
Officer
(iii) Administrator
21
(i) Joint Commissioner of Income-tax/
Additional Commissioner of Income-tax,
(Benami Prohibition), Unit-2, Mumbai
(ii) Assistant Commissioner of Income-
tax/Deputy Commissioner of Income-tax,
(Benami Prohibition), Unit-2, Mumbai
(iii)
Income
Tax
Officer
(Benami
Prohibition), Unit-2, Mumbai
Mumbai
(i) Approving
Authority
(ii) Initiating
Officer
(iii) Administrator
Areas within the limits of the
Municipal corporations of Greater
Mumbai and Navi Mumbai
22
(i) Joint Commissioner of Income-tax/
Additional Commissioner of Income-tax,
(Benami Prohibition), Patna
(ii) Assistant Commissioner of Income-
tax/Deputy Commissioner of Income-tax,
(Benami Prohibition), Patna
(iii)
Income
Tax
Officer
(Benami
Prohibition), Patna
Patna
(i) Approving
Authority
(ii) Initiating
Officer
(iii) Administrator
Areas within the limits of the States
of Bihar and Jharkhand
23
(i) Joint Commissioner of Income-tax/
Additional Commissioner of Income-tax,
(Benami Prohibition),Pune
(ii) Assistant Commissioner of Income-
tax/Deputy Commissioner of Income-tax,
(Benami Prohibition), Pune
(iii)
Income
Tax
Officer
(Benami
Prohibition), Pune
Pune
(i) Approving
Authority
(ii) Initiating
Officer
(iii) Administrator
Areas within the limits of the
Revenue districts
(including
any
district
carved
out
from
these
subsequently) of: (i) Pune (ii) Satara
(iii)
Sangli
(iv)
Solapur
(v) Sindhudurg (vi) Palghar (vii)
Thane (viii) Raigarh (ix) Ratnagiri (x)
Ahmadnagar (xi) Kolhapur in the
State of Maharashtra which will be
coterminus with the jurisdiction of
Principal Chief Commissioner of
Income-tax,
Pune
and
Chief
Commissioner of Income-tax, Thane
24
(i) Joint Commissioner of Income-tax
/Additional Commissioner of Income-tax,
(Benami Prohibition), Nagpur
(ii) Assistant Commissioner of Income-
tax/Deputy Commissioner of Income-tax,
(Benami Prohibition), Nagpur
(iii)
Income
Tax
Officer
(Benami
Prohibition), Nagpur
Nagpur
(i) Approving
Authority
(ii) Initiating
Officer
(iii) Administrator
Areas within the limits of the
Revenue districts
(including
any
district
carved
out
from
these
subsequently)
of:
(i)
Gadchiroli
(ii)
Gondia,
(iii)
Bhandara
(iv) Nagpur (v) Chandrapur (vi)
Amravati
(vii)
Wardha
(viii)
Yavatmal
(ix)
Washim
(x) Akola (xi) Buldhana (xii) Hingoli
(xiii)
Nanded
(xiv)
Parbhani
(xv)
Jalna
(xvi)
Aurangabad
(xvii) Jalgaon (xviii) Dhule (xix)
Nandurbar (xx) Nasik (xxi) Beed
(xxii) Latur (xxiii) Osmanabad in the
State of Maharashtra which will be
coterminus with the jurisdiction of
Principal Chief Commissioner of
Income-tax,
Nagpur
and
Chief
Commissioner of Income-tax, Nasik
[Notification No. 40/2017/F. No.173/429/2016-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: 2017.05.22 18:06:31 +05'30'
