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Date: 2019-09-26 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub sections 1 and 2 of Section 120 of the Income tax Act

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification, issued by the Central Board of Direct Taxes on September 26, 2019, amends a previous Income-tax notification from October 22, 2014. The amendments involve modifications to the assignment of Principal Commissioners/Commissioners of Income-tax. The notification takes effect retrospectively from September 17, 2019. Key Points / Main Content: Amendments to Schedule: * Sl Nos. 17, 31, 43, 44, and 57 and related entries are omitted from the schedule. Insertions and Substitutions: * Item (iv) Principal Commissioner/Commissioner of Income-tax, Chennai 6 is inserted against Sl No. 15. * Item (iv) Principal Commissioner/Commissioner of Income-tax, Puducherry is inserted against Sl No. 16. * Item (iii) Principal Commissioner/Commissioner of Income-tax, Delhi 24 is inserted against Sl No. 29. * Items (ii) Principal Commissioner/Commissioner of Income-tax, Delhi 23 and (iii) Principal Commissioner/Commissioner of Income-tax, Delhi 9 are substituted against Sl No. 30. * Item (iv) Principal Commissioner/Commissioner of Income-tax, Kolkata 11 is inserted against Sl No. 38. * Item (iii) Principal Commissioner/Commissioner of Income-tax, Kolkata 13 is inserted against Sl No. 39. * Item (iii) Principal Commissioner/Commissioner of Income-tax, Kolkata 15 is inserted against Sl No. 40. * Item (iii) Principal Commissioner/Commissioner of Income-tax, Kolkata 17 is inserted against Sl No. 41. * Items (iv) Principal Commissioner/Commissioner of Income-tax, Kolkata 18, (v) Principal Commissioner/Commissioner of Income-tax, Kolkata 21, (vi) Principal Commissioner/Commissioner of Income-tax, Burdwan, and (vii) Principal Commissioner/Commissioner of Income-tax, Siliguri are inserted against Sl No. 42. * Item (iv) Principal Commissioner/Commissioner of Income-tax, Mumbai 34 is inserted against Sl No. 53. * Items (iv) Principal Commissioner/Commissioner of Income-tax, Mumbai 32 and (v) Principal Commissioner/Commissioner of Income-tax, Mumbai 33 are inserted against Sl No. 56. Effective Date: * The notification is effective from September 17, 2019. Impact Analysis: Central Board of Direct Taxes: * Impact: Responsible for implementing the amendments to the Income-tax Act. * Action Required: Ensure that the changes are accurately reflected in relevant records and systems. Principal Commissioners/Commissioners of Income-tax: * Impact: Assignment of responsibilities and jurisdiction are modified. * Action Required: Take note of changes in assignments and jurisdictional responsibilities. Taxpayers: * Impact: May experience changes in the administrative handling of their income tax matters. * Action Required: Be aware of the updated Commissioner assignments for their region.

Key Entities Referenced

Income tax Act, 1961: A law that is being amended by the current notification, specifically subsections 1 and 2 of Section 120. Central Board of Direct Taxes: An organization that issues the notification and makes amendments to the Income tax Act, 1961. Gazette of India: The official journal where the notification and amendments are published. New Delhi: Location where the notification was issued. September 26, 2019: Date of the notification. October 22, 2014: Date of the principal notification being amended. Chennai, Tamil Nadu: Location of Principal Commissioner Commissioner of Incometax. Puducherry, Puducherry: Location of Principal Commissioner Commissioner of Incometax. Delhi, Delhi: Location of Principal Commissioner Commissioner of Incometax. Kolkata, West Bengal: Location of Principal Commissioner Commissioner of Incometax. Burdwan, West Bengal: Location of Principal Commissioner Commissioner of Incometax. Siliguri, West Bengal: Location of Principal Commissioner Commissioner of Incometax. Mumbai, Maharashtra: Location of Principal Commissioner Commissioner of Incometax.
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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- 3158] ubZ fnYyh] c`gLifrokj] flrEcj 26] 2019@vkf'ou 4] 1941 No. 3158] NEW DELHI, THURSDAY, SEPTEMBER 26, 2019/ ASVINA 4, 1941 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:3)(cid:3)ंं(cid:3)(cid:3)ंं ाााा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, 26 िसत(cid:9) बर, 2019 ((((आआआआययययककककरररर)))) ककककाााा....आआआआ.... 3333444466669999((((अअअअ))))....———— आयकर अिधिनयम,1961 (1961 का 43) क(cid:14) धारा 120 क(cid:14) उप धारा (1) तथा (2) (cid:21)ारा (cid:22)द(cid:23)त शि(cid:25)य(cid:27) के (cid:22)योग म, के!" ीय (cid:22)(cid:23)य # कर बोड % एतद(cid:21)ारा (cid:1)दनाकं 22 अ*त ूबर, 2014 के का.आ. 2753(अ) (cid:21)ारा भारत के राजप., असाधारण, भाग II, ख0ड -3, उपख0 ड (ii) म (cid:22)कािशत आयकर क(cid:14) अिधसचू ना म िन(cid:9)न िलिखत सशं ोधन करती है, नामत:- (i) उ*त अिधसूचना म अनसु चू ी म 4म सं. 17,31,43,44 तथा 57 और उसस ेसंबिं धत (cid:22)िवि7य(cid:27) को हटाया जाएगा; (ii) (क) मद (iii) के बाद कॉलम (4) म 4म स:ं या 15 के सामने और इसस े संबंिधत (cid:22)िवि7य(cid:27) म िन(cid:9) निलिखत मद और (cid:22)िवि7 अ!त :िनिहत क(cid:14) जाएंगी नामत:- (i) “(iv) (cid:22)धान आयकर आयु*त /आयकर आयु*त , चे! नई-6” (ख) मद (iii) के बाद कालमॅ (4) म 4म स:ं या 16 के सामने तथा इसस ेसंबंिधत (cid:22)िवि7 म, िन(cid:9) निलिखत मद और (cid:22)िवि7 अ!त :@थ ािपत क(cid:14) जाएंगी नामत:- (i) “(iv) (cid:22)धान आयकर आयु*त /आयकर आयु*त , पुडुचेरी” (ग) मद (ii) के बाद कॉलम (4) म 4म स.ं 29 के सामन ेतथा इसस ेसंबिं धत (cid:22)िवि7य(cid:27) म िन(cid:9) निलिखत मद तथा (cid:22)िवि7या ं अ!त :@थ ािपत क(cid:14) जाएंगी नामत:- (i) “(iii) (cid:22)धान आयकर आयु*त /आयकर आयु* त, (cid:1)द(cid:3)ल ी-24” 5006 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (घ) मद (ii) के बाद कॉलम (4) म 4म सं. 30 के सामन े तथा इससे संबंिधत (cid:22)िवि7य(cid:27) म िन(cid:9)न िलिखत मद तथा (cid:22)िवि7या ं (cid:22)ित@थ ािपत एवं अ!त :@थ ािपत क(cid:14) जाएंगी नामत:- (i) “(ii) (cid:22)धान आयकर आयु*त /आयकर आयु* त, (cid:1)द(cid:3)ल ी-23” (ii) (iii) (cid:22)धान आयकर आयु*त /आयकर आयु* त, (cid:1)द(cid:3)ल ी-9” (ड.) मद (iii) के बाद कॉलम (4) म 4म स.ं 38 के सामने तथा इससे संबंिधत (cid:22)िवि7य(cid:27) म, िन(cid:9) निलिखत मद तथा (cid:22)िवि7यां अ!त : @थ ािपत क(cid:14) जाएंगी नामत:- (i) “(iv) (cid:22)धान आयकर आयु*त /आयकर आयु* त कोलकाता-11” (च) मद (ii) के बाद कॉलम (4) म 4म सं: या 39 के सामने तथा इससे संबिं धत (cid:22)िवि7य(cid:27) म, िन(cid:9) निलिखत मद तथा (cid:22)िवि7यां अ!त :@थ ािपत क(cid:14) जाएगं ी नामत:- (ii) “(iii) (cid:22)धान आयकर आयु*त /आयकर आयु*त , कोलकाता-13” (छ) मद (iii) के बाद कालमॅ (4) म 4म सं: या 40 के सामने तथा इससे संबंिधत (cid:22)िवि7य(cid:27) म, िन(cid:9) निलिखत मद और (cid:22)िवि7यां अ!त :@थ ािपत क(cid:14) जाएगं ी नामत:- (i) “(iv) (cid:22)धान आयकर आयु*त /आयकर आयु* त, कोलकाता-15” (ज) मद (ii) के बाद कॉलम (4) म 4म स.ं 41 के सामने तथा इससे संबंिधत (cid:22)िवि7य(cid:27) म िन(cid:9)न िलिखत मद तथा (cid:22)िवि7या ं अ!त :@थ ािपत क(cid:14) जाएंगी नामत:- (i) “(iii) (cid:22)धान आयकर आयु*त /आयकर आयु* त, कोलकाता-17” (झ) मद (iii) के बाद कॉलम (4) म 4म स.ं 42 के सामने तथा इससे संबंिधत (cid:22)िवि7य(cid:27) म िन(cid:9) निलिखत मद तथा (cid:22)िवि7या ं अ!त :@थ ािपत क(cid:14) जाएंगी नामत:- (i) “(iv) (cid:22)धान आयकर आयु*त /आयकर आयु* त, कोलकाता-18” (ii) “(v) (cid:22)धान आयकर आयु*त /आयकर आयु* त, कोलकाता-21” (iii) “(vi) (cid:22)धान आयकर आयु*त /आयकर आयु* त, बध%वान” (iv) “(vii) (cid:22)धान आयकर आय*ु त /आयकर आयु* त, िसिलगुड़ी” (ञ) मद (iii) के बाद कॉलम (4) म 4म स.ं 53 के सामन े तथा इसस े संबिं धत (cid:22)िवि7य(cid:27) म, िन(cid:9)न िलिखत मद तथा (cid:22)िवि7यां अ!त : @थ ािपत क(cid:14) जाएंगी नामत:- (i) “(iv) (cid:22)धान आयकर आयु*त /आयकर आयु* त म(cid:9)ु बई-34” (ट) मद (iii) के बाद कॉलम (4) म 4म सं: या 56 के सामने तथा इससे संबंिधत (cid:22)िवि7य(cid:27) म, िन(cid:9) निलिखत मद तथा (cid:22)िवि7यां अ!त :@थ ािपत क(cid:14) जाएगं ी नामत:- (i) “(iv) (cid:22)धान आयकर आयु*त /आयकर आयु* त, मु(cid:9) बई-32” (ii) “(v) (cid:22)धान आयकर आयु*त /आयकर आयु* त, मु(cid:9) बई-33” 2. इस अिधसूचना को 17 िसत(cid:9)ब र, 2019 से लागू होना माना जाएगा। [अिधसूचना स.ं 73/2019 फा. स.ं187/7/2019-आईटीए-I] (cid:22)Aा पारिमता, िनदशे क¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3 (cid:5)(cid:5)(cid:5)(cid:5)यय यय ाााा(cid:8)(cid:8)(cid:8)(cid:8)यययय ाााा(cid:9)(cid:9)(cid:9)(cid:9)मम मम कककक (cid:12)(cid:12)(cid:12)(cid:12)ाााापपपपनननन:::: यह (cid:22)मािणत (cid:1)कया जाता ह ै(cid:1)क इस अिधसूचना को पूव%D यापी (cid:22)भाव दने े स ेकोई D यि(cid:25) (cid:22)ितकूल Fप स े (cid:22)भािवत नहG हो रहा ह।ै ननननोोोोटटटट:::: (cid:22)धान अिधसूचना सं:य ा 51/2014 (cid:1)दनांक 22 अ*त ूबर, 2014 को का.आ. 2753(अ) (cid:21)ारा भारत के राजप. असाधारण, भाग-II, ख0ड -3, उपख0ड -(ii) म (cid:22)कािशत (cid:1)कया गया था। 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.” (b) against Sl No.16 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, Puducherry” (c) against Sl No.29 in column (4) after item (ii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) “(iii) Principal Commissioner / Commissioner of Income-tax, Delhi – 24” (d) against Sl No.30 in column (4) after item (ii) and the entries relating thereto, the following item and entries shall be substituted and inserted, namely:- (i) “(ii) Principal Commissioner / Commissioner of Income-tax, Delhi – 23 (ii) (iii) Principal Commissioner / Commissioner of Income-tax, Delhi – 9” (e) against Sl No.38 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, Kolkata – 11.” (f) against Sl No.39 in column (4) after item (ii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) “(iii) Principal Commissioner / Commissioner of Income-tax, Kolkata – 13.”4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (g) against Sl No.40 in column (4) after item (ii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) “(iii) Principal Commissioner / Commissioner of Income-tax, Kolkata – 15.” (h) against Sl No.41 in column (4) after item (ii) and the entries relating thereto, the following item and entries shall be inserted, namely:- (i) “(iii) Principal Commissioner / Commissioner of Income-tax, Kolkata – 17.” (i) against Sl No.42 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, 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.” (j) against Sl No.53 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, Mumbai-34.” (k) against Sl No.56 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, Mumbai-32. (ii) (v) Principal Commissioner / Commissioner of Income-tax, Mumbai-33.” 2. This notification shall be deemed to have come into force with effect from 17th September, 2019. [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). 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.

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