Executive Summary:
This notification, issued by the Central Board of Direct Taxes, makes amendments to Notification No. 50 of 2014, specifically S.O. 2752E dated October 22, 2014, regarding income tax. It authorises Principal Commissioners and Commissioners of Income Tax to exercise powers and perform functions within specified jurisdictions, in addition to their existing jurisdictions. The notification takes effect from the date of its publication in the Official Gazette.
Key Points / Main Content:
* **Amendment to Notification:** Amends Notification No. 50/2014, S.O. 2752E, dated October 22, 2014.
* **Authorisation of Income Tax Authorities:**
* Authorises Principal Commissioners and Commissioners of Income Tax specified in column 2 of Schedule III to exercise powers.
* These powers extend to cases or classes of cases, of persons or classes of persons, regarding all incomes or classes of income.
* The jurisdiction is specified in column 4 of Schedule III, in addition to their existing jurisdiction.
* **Insertion of Schedule III:**
* Schedule III is inserted after Schedule II.
* It specifies the designation of authorities, their headquarters, and their jurisdiction.
* **Effective Date:** The notification is effective from the date of its publication in the Official Gazette.
Impact Analysis:
Principal Commissioners and Commissioners of Income Tax:
* Impact: Expanded authority and jurisdiction as defined in Schedule III, requiring them to manage additional cases and functions within their new jurisdictions.
* Action Required: Understand and implement the changes in jurisdiction as outlined in Schedule III.
Tax Payers:
* Impact: Potential changes in the Income Tax authority responsible for their cases, based on the new jurisdiction assignments.
* Action Required: Be aware of the designated Income Tax authority for their location as per Schedule III.
Key Entities Referenced
Income-tax Act, 1961: Refers to the primary legislation governing income tax in India. Specifically, section 120, subsections 1 and 2, are mentioned.
Central Board of Direct Taxes: The apex body in India responsible for direct tax administration and policy formulation, under the Department of Revenue, Ministry of Finance.
New Delhi: Capital of India where the notification was issued.
Ministry of Finance: The government ministry responsible for the financial matters of India.
Department of Revenue: A department within the Ministry of Finance, Government of India.
Gazette of India: The official government publication where notifications, rules, and regulations are published.
S.O. 2752E dated the 22nd October, 2014: An earlier notification that is being amended by the current notification.
Principal Commissioner of Incometax: A key income tax authority responsible for specific jurisdictions as defined in Schedule III.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi -[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 3120] ubZ fnYyh] 'kqØokj] flrEcj 20] 2019@Hkknz 29] 1941
No. 3120] NEW DELHI, FRIDAY, SEPTEMBER 20, 2019/BHADRA 29, 1941
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय
((((ररररााााजजजज(cid:5)(cid:5)(cid:5)(cid:5)वववव ििििववववभभभभाााागगगग))))
((((कककक(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय (cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)यययय(cid:19)(cid:19)(cid:19)(cid:19) ककककरररर बबबबोोोोडडडड))(cid:23)(cid:23)))(cid:23)(cid:23)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 20 िसत(cid:9)बर, 2019
((((आआआआयययय----ककककरररर))))
ककककाााा....आआआआ.... 3333444422226666((((अअअअ))))....————आयकर अिधिनयम, 1961 (1961 का 43) क(cid:29) धारा 120 के उपख#ड (1) तथा (2) &ारा ’द(
शि*य+ का ’योग करत े /ए भारत सरकार, िव( मं4ालय, क56ीय ’7य8 कर बोड 9 एतद&् ारा भारत के राजप4, असाधारण,
भाग II, ख#ड 3, उप-ख#ड (ii) (cid:1)दनाकं 22 अ<त ूबर, 2014 म5 ’कािशत (cid:1)दनाकं 22 अ<त ूबर, 2014 क(cid:29) अिधसूचना सं. 50
का.आ. 2752(अ) म5 िनBिलिखत सशं ोधन करती ह,ै नामतः-
उ* अिधसूचना म5,-
(i) ख#ड (घ) के पGात िनBिलिखत ख#ड अHतःIथािपत (cid:1)कया जाएगा, नामतः-
“(घक) इसके साथ अनुबंध म5 (cid:1)दए गए अनसु ूची-III के कॉलम (2) म 5िविनMद9N ’धान आयकर आयु* अथवा आयकर
आयु* को, उ* अनसु ूची-III के कॉलम (3) म 5 तदनुOपी ’िविNय+ म 5 िविनMदN9 Iथान+ पर उनका मुPयालय रखत े
/ए उनके मौजूदा 8े4ािधकार के अितRर* उ* अनसु ूची-III के कॉलम (4) म 5 तदनOु पी ’िविNय+ म 5 िविनMदN9 ऐस े
8े4ािधकार+ म,5 (cid:1)कसी भी आय अथवा आय के वगT के संबंध म 5 (cid:1)कसी भी Uि*य+, अथवा Uि*य+ के वग9 के संबंध
म 5 (cid:1)कसी भी मामल े अथवा मामले के वगT के संबंध म,5 शि*य+ का ’योग और कार9वाईय+ का िनXपादन करन े हते ु
’ािधकृत (cid:1)कया जाता ह।ै ”,
(ii) अनसु ूची–II के पGात, िनBिलिखत अनुसूची अंतःIथािपत क(cid:29) जाZगी, नामतः-
4925 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
“अअअअननननससससुुुु चचूूचचूू ीीीी-III
(cid:11)(cid:11)(cid:11)(cid:11).... आआआआययययककककरररर (cid:16)(cid:16)(cid:16)(cid:16)ााााििििधधधधककककाााा(cid:18)(cid:18)(cid:18)(cid:18)ररररयययय(cid:19)(cid:19)(cid:19)(cid:19) ककककेेेे पपपपददददननननाााामममम मममम(cid:25)(cid:25)ुु(cid:25)(cid:25)ुु ययययााााललललयययय (cid:26)(cid:26)(cid:26)(cid:26)(cid:7)(cid:7)ेे(cid:7)(cid:7)ेे ााााििििधधधधककककाााारररर
सससस..ंं..ंं
((((1111)))) ((((2222)))) ((((3333)))) ((((4444))))
1 ’धान आयकर आयु*/आयकर आयु*, ितOपित ’धान आयकर आय*ु /आयकर आयु*, कुरनूल
ितOपित
2 ’धान आयकर आय*ु /आयकर आयु* - 2, िवशाखाप\नम ’धान आयकर आय*ु /आयकर आयु*, राजमुंदरी
िवशाखाप\नम
3 ’धान आयकर आय*ु /आयकर आय*ु -10, (cid:1)द(cid:3)ली ’धान आयकर आय*ु /आयकर आयु* -11, (cid:1)द(cid:3)ली
(cid:1)द(cid:3)ली
4 ’धान आयकर आय*ु /आयकर आयु* – 12, (cid:1)द(cid:3)ली ’धान आयकर आय*ु /आयकर आयु* – 13,
(cid:1)द(cid:3)ली (cid:1)द(cid:3)ली
5 ’धान आयकर आय*ु /आयकर आयु* – 15, (cid:1)द(cid:3)ली ’धान आयकर आय*ु /आयकर आयु* -14, (cid:1)द(cid:3)ली
(cid:1)द(cid:3)ली
6 ’धान आयकर आय*ु /आयकर आय*ु -20, (cid:1)द(cid:3)ली ’धान आयकर आय*ु /आयकर आयु* -19, (cid:1)द(cid:3)ली
(cid:1)द(cid:3)ली
7 ’धान आयकर आय*ु /आयकर आय*ु -23, (cid:1)द(cid:3)ली ’धान आयकर आय*ु /आयकर आयु* - 22,
(cid:1)द(cid:3)ली (cid:1)द(cid:3)ली
8 ’धान आयकर आय*ु /आयकर आयु* -3 राजकोट ’धान आयकर आय*ु /आयकर आयु* -2, राजकोट
राजकोट
9 ’धान आयकर आय*ु /आयकर आय*ु – 3, वडोदरा ’धान आयकर आय*ु /आयकर आयु* 4, वडोदरा
वडोदरा
10 ’धान आयकर आयु*/आयकर आयु*, /बली ’धान आयकर आय*ु /आयकर आयु*, बेलगाम
/बली
11 ’धान आयकर आय*ु /आयकर आयु* - 6, ब]गलुO ’धान आयकर आय*ु /आयकर आयु*, दवे नागीरी
ब]गलुO
12 ’धान आयकर आयु*/आयकर आय*ु - मु(cid:9)बई ’धान आयकर आय*ु /आयकर आयु* -18, मु(cid:9)बई
23, मु(cid:9)बई
13 ’धान आयकर आय*ु /आयकर आय*ु -22, मु(cid:9)बई ’धान आयकर आय*ु /आयकर आयु* -21, मु(cid:9)बई
मु(cid:9)बई
14 ’धान आयकर आय*ु /आयकर आयु* – 26, मु(cid:9)बई ’धान आयकर आय*ु /आयकर आयु* – 29, मु(cid:9)बई
मु(cid:9)बई
15 ’धान आयकर आयु*/आयकर आय*ु - मु(cid:9)बई ’धान आयकर आय*ु /आयकर आयु* – 35, मु(cid:9)बई
34, मु(cid:9)बई
16 ’धान आयकर आय*ु /आयकर आय*ु – 1, औरंगाबाद ’धान आयकर आय*ु /आयकर आयु* – 2,
औरंगाबाद औरंगाबाद
17 ’धान आयकर आय*ु /आयकर आय*ु – 1, कोलहापरु ’धान आयकर आय*ु /आयकर आयु* -2,
कोलहापरु कोलहापरु
18 ’धान आयकर आय*ु /आयकर आय*ु – 3, चै^ई ’धान आयकर आय*ु /आयकर आयु* – 10, चै^ई
चै^ई¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 3
19 ’धान आयकर आय*ु /आयकर आयु* – ितOची ’धान आयकर आय*ु /आयकर आयु* – 2, ि4ची
ि4ची
20 ’धान आयकर आयु*/आयकर आय*ु -1, मदरु ै ’धान आयकर आय*ु /आयकर आयु* – 2, मदरु ै
मदरु ै
21 ’धान आयकर आय*ु /आयकर आयु* - 2, कोय(cid:9)बटूर ’धान आयकर आय*ु /आयकर आयु* -3,
कोय(cid:9)बटूर कोय(cid:9)बटूर
22 ’धान आयकर आयु*/आयकर आयु* – 18 कोलकाता ’धान आयकर आय*ु /आयकर आयु* – 19,
कोलकाता कोलकाता
23 ’धान आयकर आय*ु /आयकर आयु* – 21, कोलकाता ’धान आयकर आय*ु /आयकर आयु* -20,
कोलकाता कोलकाता
24 ’धान आयकर आयु*/आयकर आयु*, दगु ा9पुर ’धान आयकर आय*ु /आयकर आयु*, दगु ा9पुर
बध9मान
25 ’धान आयकर आय*ु /आयकर आयु* – जलपाईगुड़ी ’धान आयकर आय*ु /आयकर आयु*,
िसलीगुड़ी जलपाईगुड़ी”
2. यह अिधसूचना सरकारी राजप4 म 5इसके ’काशन क(cid:29) तारीख से ’भावी होगी।
[अिधसूचना स.ं 71/2019/फा. सं.187/8/2019-आईटीए-I]
’aा पारिमता, िनदशे क
(cid:18)(cid:18)(cid:18)(cid:18)टटटट(cid:28)(cid:28)(cid:28)(cid:28)पपपपणणणणीीीी :::: ’धान अिधसूचना, अिधसूचना सPं या का.आ. 2752(अ) (cid:1)दनांक 22 अ(cid:1)त ूबर, 2014 &ारा भारत के राजप4,
असाधारण, भाग II, ख#ड 3, उप-ख#ड (ii) म5 ’कािशत क(cid:29) गई थी।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th September, 2019
(Income-tax)
S.O. 3426(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), Government of India, Central Board of Direct Taxes, hereby makes the
following amendments in the notification No. 50 of 2014 S.O. 2752(E) dated the 22nd October, 2014, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 22nd October 2014,
namely :—
In the said notification,—
(i) after clause (d), the following clause shall be inserted, namely:—
“(da) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax
specified in column (2) of the Schedule – III annexed hereto, having their headquarters at the places
specified in the corresponding entries in column (3) of the said Schedule-III, 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 –III in the addition to their existing
jurisdiction.”;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) after SCHEDULE–II, the following SCHEDULE shall be inserted, namely:—
“SCHEDULE-III
SI. Designation of Income-tax Headquarters Jurisdiction
No. Authorities
(1) (2) (3) (4)
1 Principal Commissioner of Income- TIRUPATI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax, Commissioner of Income-tax, KURNOOL
TIRUPATI
2 Principal Commissioner of Income- VISHAKHAPATANAM Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax - 2, Commissioner of Income-tax,
VISKHAPTANAM RAJAMUNDRY
3 Principal Commissioner of Income- DELHI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax -10, Commissioner of Income-tax -11, DELHI
DELHI
4 Principal Commissioner of Income- DELHI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – 12, Commissioner of Income-tax – 13
DELHI
5 Principal Commissioner of Income- DELHI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – 15, Commissioner of Income-tax -14, DELHI
DELHI
6 Principal Commissioner of Income- DELHI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax -20, Commissioner of Income-tax -19, DELHI
DELHI
7 Principal Commissioner of Income- DELHI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax -23, Commissioner of Income-tax - 22, DELHI
DELHI
8 Principal Commissioner of Income- RAJKOT Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax -3 Commissioner of Income-tax -2, RAJKOT
RAJKOT
9 Principal Commissioner of Income- VADODARA Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – 3, Commissioner of Income-tax 4,
VADODARA VADODARA
10 Principal Commissioner of Income- HUBBALLI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax, Commissioner of Income-tax, BELGAUM
HUBBALLI
11 Principal Commissioner of Income- BENGALURU Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax - 6, Commissioner of Income-tax
BENGALURU DAVANAGERE
12 Principal Commissioner of Income- MUMBAI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax - 23, Commissioner of Income-tax -18,
MUMBAI MUMBAI
13 Principal Commissioner of Income- MUMBAI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax -22, Commissioner of Income-tax -21,
MUMBAI MUMBAI
14 Principal Commissioner of Income- MUMBAI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – 26, Commissioner of Income-tax – 29,
MUMBAI MUMBAI
15 Principal Commissioner of Income- MUMBAI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax - 34, Commissioner of Income-tax – 35,
MUMBAI MUMBAI
16 Principal Commissioner of Income- AURANGABAD Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – 1, Commissioner of Income-tax – 2,
AURANGABAD AURANGABAD¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 5
17 Principal Commissioner of Income- KOLHAPUR Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – 1, Commissioner of Income-tax -2,
KOLHAPUR KOLHAPUR
18 Principal Commissioner of Income- CHENNAI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – 3, Commissioner of Income-tax – 10,
CHENNAI CHENNAI
19 Principal Commissioner of Income- TRICHY Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – Commissioner of Income-tax – 2,
TRICHY TRICHY
20 Principal Commissioner of Income- MADURAI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax -1, Commissioner of Income-tax – 2,
MADURAI MADURAI
21 Principal Commissioner of Income- COIMBATORE Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax - 2, Commissioner of Income-tax -3,
COIMBATORE COIMBATORE
22 Principal Commissioner of Income- KOLKATA Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – 18 Commissioner of Income-tax – 19,
KOLKATA KOLKATA
23 Principal Commissioner of Income- KOLKATA Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – 21, Commissioner of Income-tax -20,
KOLKATA KOLKATA
24 Principal Commissioner of Income- DURGAPUR Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax, Commissioner of Income-tax,
BURDWAN DURGAPUR
25 Principal Commissioner of Income- JALPAIGURI Principal Commissioner of Income-tax/
tax/ Commissioner of Income-tax – Commissioner of Income-tax,
SILIGURI JALPAIGURI”
2. The notification shall come into force from the date of publication in the Official Gazette.
[Notification No. 71/2019/F. No. 187/8/2019-ITA-I]
PRAJNA PARAMITA, Director
Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II. Section 3,
Sub-section (ii) vide S.O. 2752(E) dated the 22nd October, 2014.
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.