notification no. 63/2020 f. no. 187/3/2020 ita i / so 2755 e

NOTIFICATION New Delhi, the 13th August, 2020 (INCOME TAX) S.O. 2755(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide number 50 of 2014, S.O. 2752(E) dated the 22nd October, 2014, namely :- 1. In the principal notification, (i) in the Schedule-I, after serial No. 67, serial number 67a shall be inserted, namely:- “Sl. No. Designation of Income-tax authorities Headquarters Territorial Areas Persons or classes of persons Cases or classes of cases (1) (2) (3) (4) (5) (6) 67a Principal Commissioner/ Commissioner of Income-tax, Srinagar Srinagar, the Union Territory of Jammu & Kashmir and the Union Territory of Ladakh All districts of the Union Territory of Jammu & Kashmir and of the Union Territory of Ladakh (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (b) persons other than companies deriving income from business or profession and whose principal place of business or profession is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956 and having its registered office or (a) All cases of persons referred to in corresponding entries in items (a), (b) and (c) of column (5) (b) all cases of individuals being managing director or director or manager or secretary in the companies referred to in corresponding entry in item (c) of column (5)‖; 18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] principal place of business in the area mentioned in column (4); (d) persons being individuals referred to in item (b) of column (6). (ii) after clause (da), the following clause shall be inserted, namely:- ―(db) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule – IV annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-IV, shall exercise the powers and perform the functions in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such jurisdiction specified in the corresponding entries in column (4) of the said Schedule –IV in addition to their existing jurisdiction.‖; (iii) after SCHEDULE – III, the following SCHEDULE shall be inserted, namely:- “SCHEDULE-IV Sl. No. Designation of Income-tax Authorities Headquarters Jurisdiction (1) (2) (3) (4) 1 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-1 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-2 2 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-1 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-5 3 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-1 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-6 4 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-3 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-4 5 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-3 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-7 6 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AHMEDABAD-3 AHMEDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax GANDHINAGAR 7 Principal Commissioner of Income-tax/ Commissioner of Income-tax, SURAT-1 SURAT Principal Commissioner of Income-tax/ Commissioner of Income-tax, SURAT-2 8 Principal Commissioner of Income-tax/ Commissioner of Income-tax, SURAT-1 SURAT Principal Commissioner of Income-tax/ Commissioner of Income-tax, SURAT-3 9 Principal Commissioner of Income-tax/ Commissioner of Income-tax, VADODARA-1 VADODARA Principal Commissioner of Income-tax/ Commissioner of Income-tax, VADODARA-2 10 Principal Commissioner of Income-tax/ Commissioner of Income-tax, VADODARA-1 VADODARA Principal Commissioner of Income-tax/ Commissioner of Income-tax, VADODARA-3 11 Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAJKOT-1 RAJKOT Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAJKOT-3 12 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-1 BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-6 [भागII—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 19 13 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-2 BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-7 14 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-3 BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-5 15 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-3 BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax, MYSORE 16 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BENGALURU-4 BENGALURU Principal Commissioner of Income-tax/ Commissioner of Income-tax, GULBARGA 17 Principal Commissioner of Income-tax/ Commissioner of Income-tax, PANAJI PANAJI Principal Commissioner of Income-tax/ Commissioner of Income-tax, HUBLI 18 Principal Commissioner of Income-tax/ Commissioner of Income-tax, PANAJI PANAJI Principal Commissioner of Income-tax/ Commissioner of Income-tax, MANGALORE 19 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHOPAL-1 BHOPAL Principal Commissioner of Income-tax/ Commissioner of Income-tax,BHOPAL-2 20 Principal Commissioner of Income-tax/ Commissioner of Income-tax, JABALPUR-1 JABALPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, JABALPUR-2 21 Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAIPUR-1 RAIPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAIPUR-2 22 Principal Commissioner of Income-tax/ Commissioner of Income-tax, RAIPUR-1 RAIPUR Principal Commissioner of Income-tax/ Commissioner of Income-tax, BILASPUR 23 Principal Commissioner of Income-tax/ Commissioner of Income-tax, INDORE-1 INDORE Principal Commissioner of Income-tax/ Commissioner of Income-tax, INDORE-2 24 Principal Commissioner of Income-tax/ Commissioner of Income-tax, INDORE-1 INDORE Principal Commissioner of Income-tax/ Commissioner of Income-tax, UJJAIN 25 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHUBANESWAR-1 BHUBANESWAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHUBANESWAR-2 26 Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHUBANESWAR-1 BHUBANESWAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, CUTTACK 27 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHANDIGARH-1 CHANDIGARH Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHANDIGARH-2 28 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHANDIGARH-1 CHANDIGARH Principal Commissioner of Income-tax/ Commissioner of Income-tax, SHIMLA 29 Principal Commissioner of Income-tax/ Commissioner of Income-tax, FARIDABAD FARIDABAD Principal Commissioner of Income-tax/ Commissioner of Income-tax GURGAON 30 Principal Commissioner of Income-tax/ Commissioner of Income-tax, ROHTAK ROHTAK Principal Commissioner of Income-tax/ Commissioner of Income-tax, HISSAR 31 Principal Commissioner of Income-tax/ Commissioner of Income-tax, ROHTAK ROHTAK Principal Commissioner of Income-tax/ Commissioner of Income-tax, KARNAL 32 Principal Commissioner of Income-tax/ Commissioner of Income-tax, LUDHIANA-1 LUDHIANA Principal Commissioner of Income-tax/ Commissioner of Income-tax, Ludhiana-2 33 Principal Commissioner of Income-tax/ Commissioner of Income-tax, LUDHIANA-1 LUDHIANA Principal Commissioner of Income-tax/ Commissioner of Income-tax, Ludhiana-3 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 34 Principal Commissioner of Income-tax/ Commissioner of Income-tax, JALANDHAR-1 JALANDHAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, JALANDHAR-2 35 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AMRITSAR-1 AMRITSAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, AMRITSAR-2 36 Principal Commissioner of Income-tax/ Commissioner of Income-tax, AMRITSAR-1 AMRITSAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, BHATINDA 37 Principal Commissioner of Income-tax/ Commissioner of Income-tax, SRINAGAR (newly created) AMRITSAR Principal Commissioner of Income-tax/ Commissioner of Income-tax, JAMMU 38 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 1 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI-2 39 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 1 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI-7 40 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 3 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI-6 41 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 3 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, PUDUCHERRY 42 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 4 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI-5 43 Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI- 8 CHENNAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, CHENNAI-9 44 Principal Commissioner of Income-tax/ Commissioner of Income-tax, COIMBATORE-1 COIMBATORE Principal Commissioner of Income-tax/ Commissioner of Income-tax, COIMBATORE-2 45 Principal Commissioner of Income-tax/ Commissioner of Income-tax, COIMBATORE-1 COIMBATORE Principal Commissioner of Income-tax/ Commissioner of Income-tax SALEM 46 Principal Commissioner of Income-tax/ Commissioner of Income-tax, MADURAI-1 MADURAI Principal Commissioner of Income-tax/ Commissioner of Income-tax, TRICHY-1 47 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-1 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-2 48 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-1 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-3 49 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-4 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-5 50 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-4 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-6 51 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-7 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-8 52 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-7 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-9 53 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-10 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-16 54 Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-10 DELHI Principal Commissioner of Income-tax/ Commissioner of Income-tax, DELHI-17