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The Central Board of Direct Taxes directs that specified Income-tax Authorities of the National e-Assessment Centre exercise powers of the Assessing Officer. The authorities handle e-assessment proceedings in a centralized manner for returns furnished under Section 139 or notice responses under Section 142(1). This applies to financial years starting on or after April 1, 2018. The notification takes effect on the date of publication in the Official Gazette.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd September, 2019 (Income-tax)
S.O. 3435(E).—In pursuance of the powers conferred by sub-sections (1), (2) and (5) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Income-tax Authority specified in column (2) of Schedule below, having its headquarters at the place mentioned in column (3) of the said Schedule, shall exercise and perform, concurrently, the powers and functions of the Assessing Officer, to facilitate the conduct of E-assessment proceedings in a centralised manner in respect of returns furnished under Section 139 or in response to notice under sub-section (1) of Section 142 during any financial year commencing on or after 1st day of April, 2018 as per the S.O. No.3264/19 and S.O. No.3265 /19 dated the 12th September, 2019 published in the part II, section 3, sub-section (ii).
SCHEDULE
| Sl. No. | Income-tax Authority | Headquarters |
|---|---|---|
| (1) | (2) | (3) |
| 1. | Principal Chief Commissioner of Income-tax, National e – Assessment Centre i.e. NeAC | New Delhi |
| 2 | Commissioner of Income-tax (NeAC), Delhi | New Delhi |
| 3 | Additional / Joint Commissioner of Income-tax (NeAC), Delhi - 1 | New Delhi |
| 4 | Additional / Joint Commissioner of Income-tax (NeAC), Delhi -2 | New Delhi |
| 5 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 1 | New Delhi |
| 6 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 2 | New Delhi |
| 7 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 3 | New Delhi |
| 8 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 4 | New Delhi |
| 9 | Income-tax Officer (NeAC), Delhi - 1 | New Delhi |
[Notification No. 72/2019/F. No.187/7/2019-ITA-I] PRAJNA PARAMITA, 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.
