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The Central Board of Direct Taxes amends Notification No. 54/2014 to update the jurisdiction and designation of income-tax authorities for international taxation and transfer pricing. 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 28th June, 2022 (INCOME TAX)
S.O. 2925(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 No. 54/2014, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 2756 (E) dated the 22nd October, 2014, namely:-
In the said Notification, in the Schedule,-
(I) in Serial Number 1, in column number (4), for entries (iii) to (ix), the following entry shall be substituted, namely:- “(iii) Chief Commissioner of Income-tax (International Taxation), Delhi”;
(II) after Serial Number 3 and the entries relating thereto, the following Serial Number and entries shall be inserted, namely:-
| Serial No. | Designation of Income-tax Authorities | Headquarters | Jurisdiction |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| “4. | Chief Commissioner of Income-tax (International Taxation), Delhi | Delhi | (i) Commissioner of Income Tax (International Taxation)-1, Delhi (ii) Commissioner of Income Tax (International Taxation)-2, Delhi (iii) Commissioner of Income Tax (International Taxation)-3, Delhi (iv) Commissioner of Income Tax (Transfer Pricing)-1, Delhi (v) Commissioner of Income Tax (Transfer Pricing)-2, Delhi (vi) Commissioner of Income Tax (Transfer Pricing)-3, Delhi (vii) Commissioner of Income Tax (International Taxation and Transfer Pricing), Kolkata”. |
[Notification No. 72/2022/F. No. 187/3/2020-ITA-I] SOURABH JAIN, Under Secy.
Note : The Principal Notification No. 54/2014 was published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (ii) vide number S.O. 2756(E) dated the 22nd October, 2014.
