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The Central Board of Direct Taxes amends the income-tax notification number S.O. 2753(E) to update jurisdiction entries. The Board omits serial numbers 17, 31, 43, 44, and 57 from the schedule. The Board also inserts new entries for Principal Commissioner or Commissioner of Income-tax positions in Chennai, Puducherry, Delhi, Kolkata, Burdwan, Siliguri, and Mumbai. This notification comes into force retrospectively from 17th September 2019.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 26th September, 2019 (Income-Tax)
S.O. 3469(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), Central Board of Direct Taxes hereby makes the following amendments in the notification of Income-tax published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) vide S.O. 2753(E) dated 22nd October, 2014, namely:-
(i) In the said notification the Sl Nos. 17, 31, 43, 44 and 57 in the SCHEDULE,- and the entries relating thereto shall be omitted;
(ii) - (a) against Sl No.15 in column (4) after item (iii) and the entries relating thereto, the following item and entries shall be inserted, namely:-
(i) “(iv) Principal Commissioner / Commissioner of Income-tax, Chennai – 6.”
(i) “(iv) Principal Commissioner / Commissioner of Income-tax, Puducherry”
(i) “(iii) Principal Commissioner / Commissioner of Income-tax, Delhi – 24”
(i) “(ii) Principal Commissioner / Commissioner of Income-tax, Delhi – 23 (ii) (iii) Principal Commissioner / Commissioner of Income-tax, Delhi – 9”
(i) “(iv) Principal Commissioner / Commissioner of Income-tax, Kolkata – 11.”
(i) “(iii) Principal Commissioner / Commissioner of Income-tax, Kolkata – 13.”
(i) “(iii) Principal Commissioner / Commissioner of Income-tax, Kolkata – 15.”
(i) “(iii) Principal Commissioner / Commissioner of Income-tax, Kolkata – 17.”
(i) “(iv) Principal Commissioner / Commissioner of Income-tax, Kolkata – 18. (ii) (v) Principal Commissioner / Commissioner of Income-tax, Kolkata – 21. (iii) (vi) Principal Commissioner / Commissioner of Income-tax, Burdwan (iv) (vii) Principal Commissioner / Commissioner of Income-tax, Siliguri.”
(i) “(iv) Principal Commissioner / Commissioner of Income-tax, Mumbai-34.”
(i) “(iv) Principal Commissioner / Commissioner of Income-tax, Mumbai-32. (ii) (v) Principal Commissioner / Commissioner of Income-tax, Mumbai-33.”
[Notification No. 73 /2019/ F. No.187/7/2019-ITA-I] PRAJNA PARAMITA, Director
Explanatory Memorandum : It is certified that no person is being adversely effected by giving retrospective effect to this notification. Note: The principal notification no.51/2014 dated the 22nd October, 2014 was published in the Gazette of India, Extraordinary Part – II, section 3, sub-section (ii) vide number S.O.2753(E).
