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The Central Board of Direct Taxes directs that the Chief Commissioner of Income-tax (Exemptions) in Delhi shall exercise powers and perform functions over specified Commissioners of Income-tax (Exemptions). This notification supersedes notification number S.O. 888(E) dated 17 September 2001, except for things done or omitted before this supersession. The change comes into force on 15 November 2014.
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NOTIFICATION New Delhi, the 22nd October, 2014 (Income-tax)
S.O. 2755(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 notification of the Government of India, Central Board of Direct Taxes, number S.O. 888(E), dated the 17th September, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Income-tax authority specified in column (1) of the Schedule below, having headquarters at the place specified in column (2) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial areas or of such persons or classes of persons or of such incomes of classes of incomes or of such cases of classes of cases in respect of which the Commissioners of Income-tax specified in column (3) of the said Schedule having jurisdiction vested in them.
SCHEDULE
| Designation of the Income-tax Authority | Headquarters | Jurisdiction |
|---|---|---|
| (1) | (2) | (3) |
| Chief Commissioner of Income-tax (Exemptions) | Delhi | 1. Commissioner of Income-tax (Exemptions), Ahmedabad |
This notification shall come into force with effect from 15th day of November, 2014.
[Notification No. 53/2014/F. No. 187/35/2014 (ITA.I)]
DEEPSHIKHA SHARMA, Director
