NOTIFICATION
New Delhi, the 22nd October, 2014
(Income-Tax)
S.O. 2754 (E).—In exercise of the powers conferred by sub-section (1) and (2) of section
120 of the Income-Tax Act, 1961 (43 of 1961) and in supersession of the notification of the
Government of India, Central Board of Direct Taxes number S.O.880(E), dated the 14th September,
2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (ii), dated the
14th September, 2001, except as respects things done or omitted to be done before such
supersession, the Central Board of Direct Taxes hereby -
392
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
(a) directs that the Commissioners of Income-tax specified in column (2) of the Schedule annexed
hereto having their headquarters at the places specified in the corresponding entries in column (3)
of the said Schedule shall exercise the powers and perform all the functions in respect of such
cases or classes of cases as specified in column (5), in such territorial areas specified in the
corresponding entries in column (4) of the said Schedule;
(b) authorises the Commissioners of Income-tax referred to in this notification to issue orders in
writing for the exercise of the powers and performance of the functions by the Additional
Commissioners of Income-tax or Joint Commissioners of Income-tax and Tax Recovery Officers,
who are subordinate to them, in respect of cases or classes of cases specified in column (5) in
such territorial areas specified in the corresponding entries in column (4) of the said Schedule in
accordance with the orders issued by the respective Commissioners of Income-tax.
(c) authorises the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax
referred to in clause (b) above, to issue orders in writing for the exercise of the powers and
performance of the functions by the Assessing Officers, who are subordinate to the said Additional
Commissioners of Income-tax or Joint Commissioners of Income-tax in respect of cases or classes
of cases, in respect of which such Additional Commissioners of Income-tax or Joint
Commissioners of Income-tax are authorised by the Commissioners of Income-tax under clause (b)
above.
SCHEDULE
S.No.
Designation
Headquarters
Territorial Area
Cases or classes of cases
(1)
(2)
(3)
(4)
(5)
1.
Commissioner of
Income-tax
(Exemption),
Ahmedabad
Ahmedabad
State of Gujarat,
Union Territory of
Daman and Diu,
Union Territory of
Dadra and Nagar
Haveli
All cases of persons in the territorial area
specified in column (4) claiming exemption
under clauses (21), (22), (22A), (22B), (23),
(23A), (23AAA), (23B), (23C), (23F), (23FA),
(24), (46) and (47) of section 10, section 11,
section 12, section 13A and section 13B of the
Income-tax
Act,
1961
and
assessed
or
assessable by an Income-tax authority at serial
numbers 1 to 20 specified in the notification of
Government of India bearing number S.O.
2752 dated the 22nd October, 2014.
2.
Commissioner of
Income-tax
(Exemption),
Bangalore
Bangalore
States of
Karnataka and
Goa
All cases of persons in the territorial area
specified in column (4) claiming exemption
under clauses (21), (22), (22A), (22B), (23),
(23A), (23AAA), (23B), (23C), (23F), (23FA),
(24), (46) and (47) of section 10, section 11,
section 12, section 13A and section 13B of the
Income-tax
Act,
1961
and
assessed
or
assessable by an Income-tax authority at serial
numbers 21 to 34 specified in the notification
of Government of India bearing number S.O.
2752 dated the 22nd October, 2014.
3.
Commissioner of
Income-tax
(Exemption),
Bhopal
Bhopal
States of Madhya
Pradesh and
Chhattisgarh
All cases of persons in the territorial area
specified in column (4) claiming exemption
under clauses (21), (22), (22A), (22B), (23),
(23A), (23AAA), (23B), (23C), (23F), (23FA),
(24), (46) and (47) of section 10, section 11,
section 12, section 13A and section 13B of the
Income-tax
Act,
1961
and
assessed
or
assessable by an Income-tax authority at serial
numbers 35 to 45 specified in the notification
of Government of India bearing number S.O.
2752 dated the 22nd October, 2014.
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393
4.
Commissioner of
Income-tax
(Exemption),
Chandigarh
Chandigarh
States of Jammu
and Kashmir,
Himachal
Pradesh, Punjab,
Haryana and
Union Territory of
Chandigarh
All cases of persons in the territorial area
specified in column (4) claiming exemption
under clauses (21), (22), (22A), (22B), (23),
(23A), (23AAA), (23B), (23C), (23F), (23FA),
(24), (46) and (47) of section 10, section 11,
section 12, section 13A and section 13B of the
Income-tax
Act,
1961
and
assessed
or
assessable by an Income-tax authority at serial
numbers 50 to 68 specified in the notification
of Government of India bearing number S.O.
2752 dated the 22nd October, 2014.
5.
Commissioner of
Income-tax
(Exemption),
Chennai
Chennai
State of Tamil
Nadu and Union
Territory of
Puducherry
(excluding Yanam
and Mahe district)
All cases of persons in the territorial area
specified in column (4) claiming exemption
under clauses (21), (22), (22A), (22B), (23),
(23A), (23AAA), (23B), (23C), (23F), (23FA),
(24), (46) and (47) of section 10, section 11,
section 12, section 13A and section 13B of the
Income-tax
Act,
1961
and
assessed
or
assessable by an Income-tax authority at serial
numbers 69 to 87 specified in the notification
of Government of India bearing number S.O.
2752 dated the 22nd October, 2014.
6.
Commissioner of
Income-tax
(Exemption),
Delhi-2
Delhi
National Capital
Territory of Delhi
All cases of persons in the territorial area
specified in column (4) claiming exemption
under clauses (21), (22), (22A), (22B), (23),
(23A), (23AAA), (23B), (23C), (23F), (23FA),
(24), (46) and (47) of section 10, section 11,
section 12, section 13A and section 13B of the
Income-tax
Act,
1961
and
assessed
or
assessable by an Income-tax authority at serial
numbers 88 to 111 specified in the notification
of Government of India bearing number S.O.
2752 dated the 22nd October, 2014.
7.
Commissioner of
Income-tax
(Exemption),
Hyderabad
Hyderabad
(i) States of
Telangana,
Odisha and
Andhra Pradesh
(ii) Yanam district
of the Union
Territory of
Puducherry
All cases of persons in the territorial area
specified in column (4) claiming exemption
under clauses (21), (22), (22A), (22B), (23),
(23A), (23AAA), (23B), (23C), (23F), (23FA),
(24), (46) and (47) of section 10, section 11,
section 12, section 13A and section 13B of the
Income-tax
Act,
1961
and
assessed
or
assessable by an Income-tax authority at Serial
numbers 46 to 49 and 117 to 130 specified in
the notification of Government of India bearing
number S.O. 2752 dated the 22nd October,
2014.
8.
Commissioner of
Income-tax
(Exemption),
Jaipur
Jaipur
State of Rajasthan
All cases of persons in the territorial area
specified in column (4) claiming exemption
under clauses (21), (22), (22A), (22B), (23),
(23A), (23AAA), (23B), (23C), (23F), (23FA),
(24), (46) and (47) of section 10, section 11,
section 12, section 13A and section 13B of the
Income-tax
Act,
1961
and
assessed
or
assessable by an Income-tax authority at serial
numbers
131
to
140
specified
in
the
notification of Government of India bearing
number S.O. 2752 dated the 22nd October,
2014.
9.
Commissioner of
Income-tax
(Exemption),
Kochi
Kochi
(i) State of Kerala,
(ii) Mahe district
of the Union
Territory of
Puducherry,
All cases of persons in the territorial area
specified in column (4) claiming exemption
under clauses (21), (22), (22A), (22B), (23),
(23A), (23AAA), (23B), (23C), (23F), (23FA),
(24), (46) and (47) of section 10, section 11,
