This notification, S.O. 2321(E), issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance on July 25, 2017, pertains to amendments within Income Tax regulations. Specifically, it modifies notification S.O. 1590(E) dated May 16, 2017, concerning the jurisdiction of income tax authorities.
The amendment involves changes to the schedule of the earlier notification. It omits entries xx to xxv (Pithoragarh, Udham Singh Nagar, Bageshwar, Nainital, Almora, and Champawat) against serial number 11 in column 6(a) and re-inserts them as entries xxxviii to xliii against serial number 11 in column 6(b). Additionally, against serial number 14 in column 6, it adds "; Chief Commissioner of Incometax, Pune" after "Principal Chief Commissioner of Incometax, Pune".
This notification is issued under the authority granted by subsections (1) and (2) of Section 120 of the Income Tax Act, 1961 (43 of 1961), read with Section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015).
The notification number is 72/2017, and the file number is F. No. 187/132/2015-ITA.I. Deepsikha Sharma, Director, is the issuing authority.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Direct Taxes: A body within the Department of Revenue responsible for direct tax administration in India.
Income Tax Act, 1961: An act of the Parliament of India that governs income tax.
Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015: An act of the Parliament of India to curb black money, undisclosed foreign income and assets.
Pithoragarh, Uttarakhand: A district in the state of Uttarakhand, India.
Udham Singh Nagar, Uttarakhand: A district in the state of Uttarakhand, India.
Pune, Maharashtra: A city in the state of Maharashtra, India.
REGD. NO. D. L.-33004/99
EXTRAORDINARY
II— 3— (ii)
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
. 2056]
No. 2056] NEW DELHI, TUESDAY, JULY 25, 2017/SRAVANA 3, 1939
वित्त ं्त रालय
(ररालजस्ि विाराल )
(केंद्री प्रत् क्षकरबोर्ड)
अविसचू नराल
नईदिल्यी,25जुयरालई,2017
(आ कर)
कराल.आ. 2321(अ).—आ करअविवन ं,1961(1961कराल43)कीिरालरराल120कीउपिरालरराल(1)और(2)
केसरालथपठितकरालये िन(अघोवितआ तथरालपठरसतपवि ोंएितकरअविरोपण(अविवन ं,2015(2015कराल22)
कीिरालरराल6द्वरालररालप्रििशवि ोंकरालप्र ो करतेहुएकेंद्री प्रत् क्षकरबोर्,ड ारालरतकेररालजप्,असरालिरालरण,ाराल -II,
खण्र्-3,उपखतर्(ii)ंेंदिनरालतक16ंई,2017कोप्रकरालवशतारालरतसरकरालर,ररालजस्िविाराल ,केंद्री प्रत् क्षकरबोर्ड
कीदिनरालतक16ंई,2017कीअविसूचनरालसतख् रालकराल.आ.1590(अ)ंेंवनम्नवयवखतसतशोिनकरतरालह,ै :-
(i) क्रंसत.11,करालयं(6)(क)ंेंक्रं सतख् राल(xx) से(xxv) तकहुईवनम्नवयवखतप्रविवि ोंकोसंरालप्तदक राल
जरालए राल, :-
“(xx) वपथौरराल ढ़
(xxi) उिंससतहन र
(xxii) बराल ेश्वर
(xxiii) नैनीतरालय
(xxiv) अल्ंोडराल
(xxv) चम्परालित”
(ख) क्रंसत.“(xxxvii)”केबरालिवनम्नवयवखतक्रंसतख् रालओंकोजोडरालजरालए राल, : -
4502 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
“(xxxviii) वपथौरराल ढ़
(xxxix) उिंससतहन र
(xl) बराल ेश्वर
(xli) नैनीतरालय
(xlii) अल्ंोडराल
(xliii) चम्परालित”
(ii) क्रंसत.14केप्रवतकरालयं(6)ंें“प्रिरालनंुख् आ करआ ुि,पूणे”केबरालि“ंुख् आ करआ ुि,पूणे”
शब्िोंकोजोडरालजरालए राल।
[अविसूचनरालसख्त राल 72/2017/फराल.सत.187/13/2015-(आईटीए-I)]
िीपवशखरालशंरालड, वनिशे क
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th July, 2017
(INCOME TAX)
S.O. 2321(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), read with section 6 of the Black Money (Undisclosed Foreign Income and Assets) and
Imposition of Tax Act, 2015 (22 of 2015) the Central Board of Direct Taxes hereby makes the following amendment in
the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes,
number S.O. 1590(E), dated the 16th May, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (ii), dated the 16th May, 2017, namely:-
In the said Notification, in the Schedule, —
(i) against serial number 11, in column (6) —
(a) the following entries occurring from serial numbers (xx) to (xxv) shall be omitted, namely:-
“(xx) Pithoragarh
(xxi) Udham Singh Nagar
(xxii) Bageshwar
(xxiii) Nainital
(xxiv) Almora
(xxv) Champawat”
(b) after the serial number “(xxxvii)” the following serial numbers shall be inserted, namely:-
“(xxxviii) Pithoragarh
(xxxix) Udham Singh Nagar
(xl) Bageshwar
(xli) Nainital
(xlii) Almora
(xliii) Champawat”;
(ii) against serial number 14, in column (6), after the words “Principal Chief Commissioner of Income-tax, Pune”,
the words “; Chief Commissioner of Income-tax, Pune” shall be inserted.
[Notification No. 72/2017/ F. No. 187/13/2015-(ITA.I)]
DEEPSHIKHA SHARMA, 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.