Executive Summary:
This notification, issued by the Central Board of Direct Taxes, authorises specified Directors General, Principal Directors, and Directors of Income Tax to issue orders for exercising concurrent powers and performing functions of an Assessing Officer. These powers are granted to Assistant Directors or Deputy Directors of Income Tax subordinate to them, concerning cases or classes of cases within specified territorial areas. The authorization is effective from the date of publication in the Official Gazette, May 16, 2017.
Key Points / Main Content:
* **Authorization of Officers:** The Central Board of Direct Taxes authorises designated Income Tax officers to exercise powers of Assessing Officers.
* **Scope of Authority:**
* Authorised officers can issue written orders to Assistant Directors or Deputy Directors of Income Tax.
* The orders pertain to the exercise of concurrent powers and the performance of functions of an Assessing Officer.
* This authority is in respect of cases within specific territorial areas.
* **Territorial Areas:** The Schedule outlines specific Director Generals of Income Tax, their headquarters, Principal Directors/Directors of Income Tax, and the territorial areas under their jurisdiction. These areas include:
* **Gujarat:** Ahmedabad, Surat.
* **Karnataka & Goa:** Bengaluru, Panaji.
* **Madhya Pradesh & Chhattisgarh:** Bhopal, Raipur.
* **Haryana, Himachal Pradesh, Punjab, Jammu & Kashmir & Chandigarh:** Chandigarh, Ludhiana.
* **Tamil Nadu & Puducherry:** Chennai.
* **Delhi:** Delhi.
* **Andhra Pradesh, Telangana, Odisha & Yanam:** Hyderabad, Bhubaneshwar.
* **Rajasthan:** Jaipur.
* **Kerala & Lakshadweep & Mahe:** Kochi.
* **West Bengal, Sikkim, Andaman & Nicobar Islands & North Eastern Region:** Kolkata, Guwahati.
* **Uttar Pradesh & Uttarakhand:** Lucknow, Kanpur.
* **Mumbai:** Mumbai.
* **Bihar & Jharkhand:** Patna.
* **Maharashtra:** Pune, Nagpur.
* **Governing Acts:** The authorization is made under:
* Section 120 (1) and (2) of the Income-tax Act, 1961.
* Section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
* **Effective Date:** The notification is effective from the date of its publication in the Official Gazette.
Impact Analysis:
**Director General / Principal Director / Director of Income Tax:**
* Impact: Authorised to issue orders in writing for the exercise of concurrent powers and performance of functions of an Assessing Officer.
* Action Required: Issue orders as needed for cases falling within their specified territorial areas, adhering to the guidelines provided in the notification.
**Assistant Director / Deputy Director of Income Tax:**
* Impact: Granted authority to act as Assessing Officers for specific cases or classes of cases.
* Action Required: Exercise powers and perform functions as directed by the Director General/Principal Director/Director of Income Tax, within the scope of the issued orders and the specified territorial areas.
**Taxpayers:**
* Impact: Their cases will be handled by the designated Assistant Directors or Deputy Directors of Income Tax within the specified territorial jurisdiction.
* Action Required: No direct action is required, but taxpayers should be aware of the designated officers handling their cases based on the territorial jurisdiction.
Key Entities Referenced
Income-tax Act, 1961: A law that defines the powers conferred by sub sections 1 and 2 of section 120. (43 of 1961)
Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015: A law mentioned in relation to the powers conferred to the Central Board of Direct Taxes. (22 of 2015)
Central Board of Direct Taxes: The central authority that is authorizing the Director General of Income-tax to issue orders.
Director General of Income-tax: An officer authorized to issue orders for the exercise of concurrent powers and perform the functions of an Assessing Officer.
New Delhi: Location of the notification issuance.
Gujarat: A state within the territorial area where the Director General of Income-tax of Ahmedabad has jurisdiction.
Karnataka: A state within the territorial area where the Director General of Income-tax of Bengaluru has jurisdiction.
Maharashtra: A state within the territorial area where the Director General of Income-tax of Pune and Mumbai has jurisdiction.
REGD. NO. D. L.-33004/99
EXTRAORDINARY
II— — (ii)
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
1403]
No. 1403] NEW DELHI, TUESDAY, MAY 16, 2017/VAISAKHA 26, 1939
वित्त मंत्रालय
)राजस्ि विभाग(
)प्रर्ोबय क यय प्रर बद्रेंक(
अवधसचू ना
नई ददल्लब, 16 मई, 2017
)यय-प्रर(
प्रा. य. 1590)अ(.—ययप्रर अवधवनयम, 1961 )1961 प्रा 43( प्री धारा 120 प्री उपधारा )1( और )2(
प्रे अंतगकत, प्राला धन )अघद्रवित विदशे ब यय और पररसम्पवत्त( और प्रर अवधरद्रपण अवधवनयम, 2015 (2015 प्रा
22( )एतवस्मन् पश्चात वजससे “उक्त प्राला अवधवनयम” से संदर्भभत दप्रया गया ह(ै प्री धारा 6 प्रे साथ परित, कदत्त
शवक्तयों प्रा कयद्रग प्ररते हुए प्रर्ोबय क यय प्रर बद्रें क एततद्वारा संलग्न अनुसूवच प्रे प्रॉलम )2( मर् वनर्ददष्ट ययप्रर
महावनदशे प्र प्रद्र या उक्त अनुसूवच प्रे प्रॉलम )4( मर् वनर्ददष्ट कधान वनदशे प्र या वनदशे प्र, ययप्रर प्रद्र उक्त अवधवनयम
प्रे कयद्रजन प्रे वलए, उक्त अनुसूवच प्रे प्रॉलम )6( मर् वनर्ददष्ट येत्रावधप्रार मर् यने िाले मामलों या मामलों प्रे िगक प्रे
संबंध मर्, अपने अधबनस्थ प्राम प्ररने िाल े सहायप्र ययप्रर वनदशे प्र या उक्त ययप्रर वनदशे प्र प्रद्र यप्रलन
अवधप्रारब प्रे समिती प्रायों प्रद्र प्ररने या उत्तरदावय िों प्रा वनिाकह प्ररने प्रे वलए वलवित रूप मर् यदशे द े सप्रता ह ै
या उनप्रद्र अवधप्रार येत्र कदान प्रर सप्रता ह ै
3186 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
अनसु चू ब
क्र.स . ययप्रर मख्ु यालय मख्ु य वनदशे प्र/ययप्रर मख्ु यालय अवधप्रार यत्रे
महावनदशे प्र वनदशे प्र )जाचं (
)जाचं (
(1) (2) (3) (4) (5) (6)
1 ययप्रर अहमदाबाद मुख्य वनदशे प्र/ययप्रर अहमदाबाद वनम्नवलवित प्रे अवधप्रार मर्
महावनदशे प्र वनदशे प्र )जांच(, यने िाला येत्र:
)जांच(, अहमदाबाद
)प्र( दबि संघ शावसत येत्र;
गुजरात
और
)ि( गुजरात राज्य प्रे
वनम्नवलवित राजस्ि वजले
(वजसमर् िे वजले भब शावमल ह ैं
जद्रदप्र बाद म र् इनस े अलग
दप्रए गए ह)ैं :
(i) प्रच्छ
(ii) द्वारप्रा
(iii) पद्ररबंदर
(Iv) जामनगर
(v) मद्ररिब
(vi) सुरर्ोनगर
(vii) बद्रटैें
(viii) भािनगर
(Ix) अमरेलब
)x(जूनागज
(xi) वगरसॉन्टल
(xii) राजप्रद्रट
(xiii) अहमदाबाद
(Xiv) गांधबनगर
(xv) पाटन
(xvi) मेहसाणा
(xvii) बनसप्रांथा
(xviii) साबरप्रांिा
(xix( अरािलब
मुख्य वनदशे प्र/ययप्रर सूरत वनम्नवलवित प्रे अवधप्रार मर्
वनदशे प्र )जांच(, सूरत यने िाला येत्र:
)प्र( दादर और नगर हिले ब
संघ शावसत येत्रII (ii) 3
)ि( दमण; और
)ग(गुजरात राज्य प्रे
वनम्नवलवित राजस्ि
वजले (वजसमर् िे वजल े
भब शावमल ह ैं जद्रदप्र
बाद मर् इनसे अलग
दप्रए गए ह)ैं :
(i) िेडा
(ii) नावेंयाें
(iii) यनंद
(iv) माहबसागर
(v) पंचमहल
(vi) दाहद्रद
(vii) िेंद्रदरा
(viii) छद्रटा उदयपुर
(ix) नमकदा
(x) सूरत
(xi) तापब
(xii) ेंैंग
(xiii) निसारब
(xiv) िलसाें
(xv) भरूच
2 ययप्रर बैंगलूरू मुख्य वनदशे प्र/ययप्रर बैंगलरूू प्रनाकटप्र राज्य प्रे राजस्ि
महावनदशे प्र वनदशे प्र )जांच(, बैंगलूरू वजलों प्री सबमा मर् यने िाले
)जांच(, येत्र (इनमर् िे वजले भब शावमल
प्रनाकटप्र और
ह ैं जद्र इनसे प्राटप्रर बनाए गए
गद्रिा
ह)ैं :
(i) बैंगलरूू शहरब
(ii) बैंग्लूरू ग्रामबण
(iii) प्रद्रलार
(iv) वचप्रबल्लापुर
(v) रामनगरम
(vi) तुमप्रुर
(vii) दवयण प्रन्नड
(viii) उेंुपब
(ix) उत्तर प्रन्नड
(x) वशमद्रगा
(xi) मैसूर
(xii) मंड्या
(xiii) चमराजंगारा
(xiv) हासन
(xv) वचप्रमंगलूर
(xvi) प्रद्रेंाग ु4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
मुख्य वनदशे प्र/ययप्रर पणजब गद्रिा राज्य प्रे अवधप्रार मर्
वनदशे प्र )जांच(, पणजब यने िाले येत्र; और
प्रनाकटप्र राज्य प्रे राजस्ि वजले
वनम्नवलवित ह ैं (इनमर् िे वजले
भब शावमल ह ैं जद्र इनसे
प्राटप्रर बनाए गए ह)ैं :
(i) बेलगाम
(ii) बागलप्रद्रट
(iii) बबजापुर
(iv) धारिाड
(V) हिेरब
(Vi) दािणगेरे
(Vii) गदग
(Viii) गुलबगाक
(ix) बबदर
)x)रायचरू
(xi) यादवगर
(xii) बेल्लारब
(xiii) वचत्रदगु क
(xiv) प्रद्रप्पल
3 ययप्रर भद्रपाल मुख्य वनदशे प्र/ययप्रर भद्रपाल मध्य कदशे राज्य प्रे अवधप्रार
महावनदशे प्र वनदशे प्र )जांच(, भद्रपाल मर् यने िाले येत्र
)जांच(, मध्य
कदशे और
छत्तबसगज
मुख्य वनदशे प्र/ययप्रर रायपुर छत्तबसगज राज्य प्रे अवधप्रार
वनदशे प्र )जांच(, रायपुर मर् यने िाले येत्र
4 ययप्रर चंेंबगज मुख्य वनदशे प्र/ययप्रर चंेंबगज हररयाणा और वहमाचल कदशे
महावनदशे प्र वनदशे प्र )जांच(, चंेंबगज और संघ शावसत चंेंबगज
)जांच(, उत्तर राज्य प्रे अवधप्रार मर् यन े िाले
पवश्चमब येत्र येत्र
मुख्य वनदशे प्र/ययप्रर लुवधयाना पंजाब और जम्मू प्रश्मबर
वनदशे प्र )जांच(, लुवधयाना राज्यों प्रे अवधप्रार प्रे अंतगतक
यने िाले येत्र
5 ययप्रर चेन्नई मुख्य वनदशे प्र/ययप्रर चेन्नई तवमलनाेंू और संघ शावसत
महावनदशे प्र वनदशे प्र )जांच(, चेन्नई पुेंुचेरब )वजसमर् प्राराईदप्रल
)जांच(, शावमल ह ै जबदप्र माह े और
तवमलनाेंू यानम शावमल नहीं ह(ै राज्य
और पुेंुचेरब प्रे अवधप्रार प्रे अंतगकत येत्रII (ii) 5
6 ययप्रर ददल्लब मुख्य वनदशे प्र/ययप्रर ददल्लब राष्ट्रबय राजधानब येत्र ददल्लब
महावनदशे प्र वनदशे प्र )जांच(, ददल्लब - 1 प्रे अवधप्रार प्रे अंतगकत येत्र
)जांच(,
ददल्लब
मुख्य वनदशे प्र/ययप्रर ददल्लब राष्ट्रबय राजधानब येत्र ददल्लब
वनदशे प्र )जांच(, ददल्लब - 2 प्रे अवधप्रार प्रे अंतगकत येत्र
7 ययप्रर हदै राबाद मुख्य वनदशे प्र/ययप्रर हदै राबाद यंध्र कदशे और तेलंगाना, सघं
महावनदशे प्र वनदशे प्र )जांच(, हदै राबाद शावसत येत्र पुेंुचेरब प्रे यानम
)चजां(, यंध्र राज्य प्रे अवधप्रार मर् यन े िाले
कदशे , उडबसा येत्र
और तेलंगाना
मुख्य वनदशे प्र/ययप्रर भुिेनश्वर उडबसा राज्य प्रे अवधप्रार मर्
वनदशे प्र )जांच(, भुिेनश्वर यने िाले येत्र
8 ययप्रर जयपुर मुख्य वनदशे प्र/ययप्रर जयपुर राजस्थान राज्य प्रे अवधप्रार
महावनदशे प्र वनदशे प्र )जांच(, जयपुर मर् यने िाले येत्र
)जांच(,
राजस्थान
9 ययप्रर प्रद्रच्चब मुख्य वनदशे प्र/ययप्रर प्रद्रच्चब प्रेरल राज्य प्री सबमा प्रे भबतर
महावनदशे प्र वनदशे प्र )जांच(, प्रद्रच्चब यने िाला येत्र )वजसमर् प्री
)जांच(, प्रेरल लयद्वबप संघ राज्य येत्र भब
यता ह(ै और पुेंुचेरब सघं
राज्य येत्र प्रा माहब प्रे
अवधप्रार मर् यने िाला येत्र,
10 ययप्रर प्रद्रलप्राता मुख्य वनदशे प्र/ययप्रर प्रद्रलप्राता पवश्चम बंगाल और वसदिम
महावनदशे प्र वनदशे प्र )जांच(, प्रद्रलप्राता राज्यों, तथा अंेंमान ि
)जांच(, वनप्रद्रबार द्वबप समूह सघं
पवश्चम बंगाल, राज्य प्रे अवधप्रार मर् यने
वसदिम और िाला येत्र
उत्तर पूिी येत्र
मुख्य वनदशे प्र/ययप्रर गुिाहाटब असम, मेघालय, वत्रपुरा,
वनदशे प्र )जांच(, गुिाहाटब वमजद्ररम, मवणपुर, नागालेंैं
और अरूणाचल कदशे राज्यों
प्रे अवधप्रार मर् यने िाले येत्र
11 ययप्रर लिनऊ मुख्य वनदशे प्र/ययप्रर लिनऊ उत्तर कदशे और उत्तरािण्ें
महावनदशे प्र वनदशे प्र )जांच(, लिनऊ राज्यों प्रे वनम्नवलवित राजस्ि
)जांच(, उत्तर
वजलों प्रे अवधप्रार प्रे अंतगतक
कदशे एिं
यने िाले येत्र:
उत्तरािण्ें
(i) लिनऊ
(ii) बाराबंप्री
(iii) बस्तब
(iv) फैजाबाद6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(v) गोंेंा
(vi) हरदद्रई
(vii) जौनपुर
(viii) कतापगज
(ix) रायबरेलब
(x) छत्रपवत शाहूजब
महाराज
नगर)अमिे ब(
(xi) सुल्तानपुर
(xii) सबतापुर
(xiii) उन्नाि
(xiv) लिबमपुर िबरब
(xv) बरेलब
(xvi) पबलबभबत
(xvii) बलरामपुर
(xviii) बहराइच
(xix) अम्बेेंप्रर नगर
(xx) वपथद्ररागज
(xxi) उधम ससह नगर
(xxii) बागेश्वर
(xxiii) नैनबताल
(xxiv) अल्मद्रडा
(xxv) चम्पाित
(xxvi) शाहजहांपुर
(xxvii) इलाहाबाद
(xxviii) यजमगज
(xxix) चंदौलब
(xxx) देिररया
(xxxi) फतेहपुर
(xxxii) गाजबपुर
(xxxiii) गद्ररिपुर
(xxxiv) प्रौशाम्बब
(xxxv) प्रुशबनगर
(xxxvi) महाराजगंज
(xxxvii) मऊ
(xxxviii) वमजाकपुर
(xxxix) संत रविदास नगर
(xl) सद्रनभो
(xli) िाराणसब
(xlii) बवलया
(xliii) मुरादाबाद
(xliv) वबजनौर
(xlv) ज्यद्रवतबा फुले नगरII (ii) 7
यानब, अमरद्रहा
(xlvi) रामपुर
(xlvii) बदाय ूं
(xlviii) संत प्रबबर नगर
(xlix) वसद्धाथक नगर
(l) श्रािस्तब
(li) संभल
मुख्य वनदशे प्र/ययप्रर प्रानपुर उत्तर कदशे और उत्तरािण्ें
वनदशे प्र )जांच(, प्रानपुर राज्यों प्रे वनम्नवलवित राजस्ि
वजलों प्रे अवधप्रार प्रे अंतगतक
यने िाले येत्र:
(i) बांदा
(ii) वचत्रप्रूट
(iii) हमबरपुर
(iv) जालौन
(v) रमाबाई नगर )प्रानपुर
देहात(
(vi) महद्रिा
(vii) प्रन्नौज
(viii) मेरि
(ix) बागपत
(x) गाव़ियाबाद
(xi) मुजफ्फरनगर
(xii) हापुड
(xiii) यगरा
(xiv) एटा
(xv) अलबगज
(xvi) औरैया
(xvii) हाथरस
(xviii) इटािा
(xix) फर्रकिाबाद
(xx) झांसब
(xxi) लवलतपुर
(xxii) मथुरा
(xxiii) दफरद्रजाबाद
(xxiv) मैनपुरब
(xxv) प्रांशबराम नगर
(xxvi) गौतम बुद्ध नगर
(xxvii) बुलंदशहर8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(xxviii) चमद्रलब
(xxix) देहरादनू
(xxx) हररद्वार
(xxxi) पौडब
(xxxii) र्रोकयाग
(xxxiii) सहारनपुर
(xxxiv) रटहरब गजिाल
(xxxv) उत्तरप्राशब
(xxxvi) प्रानपुर
(xxxvii) शामलब
12 ययप्रर मुम्बई मुख्य वनदशे प्र/ययप्रर मुम्बई ग्रेटर मुम्बई और निब मुम्बई
महावनदशे प्र वनदशे प्र )जांच(, मुम्बई - 1 प्रे म्यूवनसबपल प्रापोरेशन प्रे
)जांच(, मुम्बई अंतगकत यने िाले येत्र
मुख्य वनदशे प्र/ययप्रर मुम्बई ग्रेटर मुम्बई और निब मुम्बई
वनदशे प्र )जांच(, मुम्बई - 2 प्रे म्यूवनसबपल प्रापोरेशन प्रे
अंतगकत यने िाले येत्र
13 ययप्रर पटना मुख्य वनदशे प्र/ययप्रर पटना वबहार और झारिण्ें राज्यद्र
महावनदशे प्र वनदशे प्र )जांच(, पटना प्रे अवधप्रार प्रे अंतगकत यने
)जांच(, वबहार िाले येत्र
और झारिण्ें
14 ययप्रर पूणे मुख्य वनदशे प्र/ययप्रर पूणे राजस्ि वजलों )इनमर् िे वजले
महावनदशे प्र वनदशे प्र )जांच(, पूणे भब शावमल ह ैं जद्रदप्र बाद मर्
)जांच(, इनमर् से प्राटप्रर बनाए गए हैं)
महाराष्ट्र
प्रे सबमा प्रे भबतर यने िाले
(मुम्बई प्रद्र
येत्र:
छद्रडप्रर)
(i) पुण े
(ii) सतारा
(iii) सांगलब
(iv) सद्रलापुर
(v) ससधुदगु क
(vi) पालघर
(vii) थाण े
(viii) रायगज
(ix) रत्नावगरब
(x) अहमदनगर
(xi) प्रद्रल्हापुर
महाराष्ट्र राज्य मर् जद्रदप्र कधान
मुख्य ययुक्त, ययप्रर पूणे
और मुख्य ययुक्त ययप्रर,
थाणे प्रे येत्रावधप्रार प्रे
सहअिसावनप्र हद्रगाII (ii) 9
मुख्य वनदशे प्र/ययप्रर नागपुर राजस्ि वजलों )इनमर् िे वजले
वनदशे प्र )जांच(, नागपुर भब शावमल ह ैं जद्रदप्र बाद मर्
इनमर् से प्राटप्रर बनाए गए हैं)
प्रे सबमा प्रे भबतर यने िाले
येत्र:
(i) गेंवचरद्रलब
(ii) गोंददया,
(iii) भंेंारा
(iv) नागपुर
(v) चंोपुर
(vi) अमराितब
(vii) िधा क
(viii) यितमाल
(ix) िावशम
(x) अप्रद्रला
(xi) बुलढाना
(xii) सहगद्रलब
(xiii) नांदेड
(xiv) परभनब
(xv) जलना
(xvi) औरंगाबाद
(xvii) जलगांि
(xviii) धुल े
(xix) नंदरु बार
(xx) नावसप्र
(xxi) बबें
(xxii) लातूर
(xxiii) उस्मानाबाद
महाराष्ट्र राज्य मर् जद्रदप्र कधान
मुख्य ययुक्त ययप्रर, नागपुर
और मुख्य ययुक्त ययप्रर,
नावसप्र प्रे येत्रावधप्रार प्रे
सहअिसावनप्र हद्रगा
2. यह अवधसूचना अपने सरप्रारब राजपत्र प्रे कप्राशन प्री तारबि से लागू हद्रगब.
[अवधसूचना सं. 39/2017/फा. सं. 187/13/2015-यईटबए-I]
दबपवशिा शमाक, वनदशे प्र10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 16th May, 2017
(Income-tax)
S.O. 1590(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), read with section 6 of the Black Money (Undisclosed Foreign Income and Assets) and
Imposition of Tax Act, 2015 (22 of 2015) (hereinafter referred to as ‘the Act’), the Central Board of Direct Taxes hereby
authorises the Director General of Income-tax specified in column (2) of Schedule annexed hereto, or the Principal
Director or Director of Income-tax specified in column (4) of the Schedule to issue orders in writing for the exercise of
the concurrent powers and performs the functions of an Assessing Officer to an Assistant Director of Income-tax or
Deputy Director of Income-tax who are subordinate to them, in respect of cases or class of cases falling within the
territorial areas specified in column (6) of the Schedule for the purpose of the said Act.
SCHEDULE
Sl. Director General Head Quarters Principal Director Head Territorial areas
No. of Income-tax / Director of Quarters
(Investigation) Income-tax
(Investigation)
(1) (2) (3) (4) (5) (6)
1 Director General Ahmedabad Principal Director/ Ahmedabad Areas within the limits of the:
of Income-tax Director of (a) Union territory of Diu; and
(Investigation), Income-tax (b) following revenue districts in
Gujarat (Investigation), the State of Gujarat (including
Ahmedabad any district carved out from
these subsequently):
(i) Kachchh
(ii) Dwarka
(iii) Porbandar
(iv) Jamnagar
(v) Morvi
(vi) Surendranagar
(vii) Botad
(viii) Bhavnagar
(ix) Amreli
(x) Junagadh
(xi) Gir Somnath
(xii) Rajkot
(xiii) Ahmedabad
(xiv) Gandhinagar
(xv) Patan
(xvi) Mahesana
(xvii) Banaskantha
(xviii) Sabarkantha
(xix) Aravali
Principal Director/ Surat Areas within the limits of the:
Director of (a) Union territory of Dadra and
Income-tax Nagar Haveli
(Investigation), (b) Daman; and
Surat (c) following revenue districts in
the State of Gujarat (including
any district carved out from
these subsequently):
(i) Kheda
(ii) Nadiad
(iii) Anand
(iv) Mahisagar
(v) PanchmahalII (ii) 11
(vi) Dahod
(vii) Vadodara
(viii) Chhota Udaipur
(ix) Narmada
(x) Surat
(xi) Tapi
(xii) Dang
(xiii) Navsari
(xiv) Valsad
(xv) Bharuch
2 Director General Bengaluru Principal Director/ Bengaluru Areas within the limits of revenue
of Income-tax Director of districts in the State of Karnataka
(Investigation), Income-tax (including any district carved out
Karnataka and (Investigation), from these subsequently):
Goa Bengaluru (i) Bengaluru Urban
(ii) Bengaluru Rural
(iii) Kolar
(iv) Chickballapur
(v) Ramanagaram
(vi) Tumkur
(vii) Dakshin Kannada
(viii) Udupi
(ix) Uttara Kannada
(x) Shimoga
(xi) Mysore
(xii) Mandya
(xiii) Chamarajanagara
(xiv) Hassan
(xv) Chikmagalur
(xvi) Kodagu
Principal Director/ Panaji Areas within the limits of the State
Director of of Goa; and
Income-tax Following revenue districts of the
(Investigation), State of Karnataka (including any
Panaji district carved out from these
subsequently):
(i) Belgaum
(ii) Bagalkot
(iii) Bijapur
(iv) Dharwad
(v) Haveri
(vi) Davangere
(vii) Gadag
(viii) Gulbarga
(ix) Bidar
(x) Raichur
(xi) Yadgir
(xii) Bellary
(xiii) Chitradurga
(xiv) Koppal
3 Director General Bhopal Principal Director/ Bhopal Areas within the limits of the State
of Income-tax Director of of Madhya Pradesh
(Investigation), Income-tax
Madhya Pradesh (Investigation),
and Chhattisgarh Bhopal
Principal Director/ Raipur Areas within the limits of the State
Director of of Chhattisgarh
Income-tax
(Investigation),
Raipur
4 Director General Chandigarh Principal Director/ Chandigarh Areas within the limits of the12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
of Income-tax Director of States of Haryana and Himachal
(Investigation), Income-tax Pradesh and Union territory of
North West (Investigation), Chandigarh
Region Chandigarh
Principal Director/ Ludhiana Areas within the limits of the
Director of States of Punjab and Jammu and
Income-tax Kashmir
(Investigation),
Ludhiana
5 Director General Chennai Principal Director/ Chennai Areas within the limits of the State
of Income-tax Director of of Tamilnadu and Union territory
(Investigation), Income-tax of Puducherry (including Karaikal
Tamil Nadu and (Investigation), but excluding Mahe and Yanam)
Puducherry Chennai
6 Director General Delhi PrincipalDirector/ Delhi Areas within the limits of the
of Income-tax Director of National Capital Territory of Delhi
(Investigation), Income-tax
Delhi (Investigation),
Delhi - 1
Principal Director Delhi Areas within the limits of the
/ Director of National Capital Territory of Delhi
Income-tax
(Investigation),
Delhi - 2
7 Director General Hyderabad Principal Hyderabad Areas within the limits of the
of Income-tax Director/Director States of Andhra Pradesh and
(Investigation), of Income-tax Telangana; and Yanam of Union
Andhra Pradesh, (Investigation), territory of Puducherry
Odisha and Hyderabad
Telangana
Principal Bhubaneswar Areas within the limits of the State
Director/Director of Odisha
of Income-tax
(Investigation),
Bhubaneswar
8 Director General Jaipur Principal Jaipur Areas within the limits of the State
of Income-tax Director/Director of Rajasthan
(Investigation), of Income-tax
Rajasthan (Investigation),
Jaipur
9 Director General Kochi Principal Kochi Areas within the limits of the state
of Income-tax Director/Director of Kerala (including Union
(Investigation), of Income-tax territory) of Lakshadweep; and
Kerala (Investigation), Mahe of Union territory of
Kochi Puducherry
10 Director General Kolkata Principal Director/ Kolkata Areas within the limits of the
of Income-tax Director of States of West Bengal and Sikkim,
(Investigation), Income-tax Union territory of Andaman and
West Bengal, (Investigation), Nicobar Islands
Sikkim and Kolkata
North Eastern
Region
Principal Guwahati Areas within the limits of the
Director/Director States of Arunachal Pradesh,
of Income-tax Assam, Manipur, Meghalaya,
(Investigation), Mizoram, Nagaland and Tripura
Guwahati
11 Director General Lucknow Principal Lucknow Areas within the limits of
of Income-tax Director/Director following revenue districts of the
(Investigation), of Income-tax States of Uttar Pradesh and
Uttar Pradesh (Investigation),
Uttarakhand:II (ii) 13
and Uttarakhand Lucknow (i) Lucknow
(ii) Barabanki
(iii) Basti
(iv) Faizabad
(v) Gonda
(vi) Hardoi
(vii) Jaunpur
(viii) Pratapgarh
(ix) Rae Bareilly
(x) Chhatrapati Shahuji
Maharaj Nagar (Amethi)
(xi) Sultanpur
(xii) Sitapur
(xiii) Unnao
(xiv) Lakhimpur Kheri
(xv) Bareilly
(xvi) Pilibhit
(xvii) Balrampur
(xviii) Bahraich
(xix) Ambedkar Nagar
(xx) Pithoragarh
(xxi) Udham Singh Nagar
(xxii) Bageshwar
(xxiii) Nainital
(xxiv) Almora
(xxv) Champawat
(xxvi) Shahjahanpur
(xxvii) Allahabad
(xxviii) Azamgarh
(xxix) Chandauli
(xxx) Deoria
(xxxi) Fatehpur
(xxxii) Ghazipur
(xxxiii) Gorakhpur
(xxxiv) Kaushambi
(xxxv) Kushinagar
(xxxvi) Maharajganj
(xxxvii) Mau
(xxxviii) Mirzapur
(xxxix) Sant Ravidas Nagar
(xl) Sonbhadra
(xli) Varanasi
(xlii) Ballia
(xliii) Moradabad
(xliv) Bijnor
(xlv) Jyotiba Phule Nagar i.e.,
Amroha
(xlvi) Rampur
(xlvii) Badaun
(xlviii) Sant Kabir Nagar
(xlix) Siddhartha Nagar
(l) Srawasti
(li) Sambhal
Principal Director/ Kanpur Areas within the limits of
Director of following revenue districts of the
Income-tax States of Uttar Pradesh and14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(Investigation), Uttarakhand:
Kanpur (i) Banda
(ii) Chitrakut
(iii) Hamirpur
(iv) Jalaun
(v) Ramabai Nagar (Kanpur
Dehat)
(vi) Mohoba
(vii) Kannauj
(viii) Meerut
(ix) Baghpat
(x) Ghaziabad
(xi) Muzaffarnagar
(xii) Hapur
(xiii) Agra
(xiv) Etah
(xv) Aligarh
(xvi) Auraiya
(xvii) Hathras
(xviii) Etawah
(xix) Farrukhabad
(xx) Jhansi
(xxi) Lalitpur
(xxii) Mathura
(xxiii) Firozabad
(xxiv) Mainpuri
(xxv) Kanshiram Nagar
(xxvi) Gautam Buddha Nagar
(xxvii) Bulandshahr
(xxviii) Chamoli
(xxix) Dehradun
(xxx) Haridwar
(xxxi) Pauri
(xxxii) Rudraprayag
(xxxiii) Saharanpur
(xxxiv) Tehri Garhwal
(xxxv) Uttarkashi
(xxxvi) Kanpur
(xxxvii) Shamli
12 Director General Mumbai Principal Director/ Mumbai Areas within the limits of
of Income-tax Director of Municipal corporations of Greater
(Investigation), Income-tax Mumbai and Navi Mumbai
Mumbai (Investigation),
Mumbai - 1
Principal Director/ Mumbai Areas within the limits of
Director of Municipal corporations of Greater
Income-tax Mumbai and Navi Mumbai
(Investigation),
Mumbai - 2
13 Director General Patna Principal Director/ Patna Areas within the limits of the
of Income-tax Director of States of Bihar and Jharkhand
(Investigation), Income-tax
Bihar and (Investigation),
Jharkhand Patna
14 Director General Pune Principal Director/ Pune Areas within the limits of the
of Income-tax Director of Revenue districts (including any
(Investigation), Income-tax district carved out from these
Maharashtra (Investigation), subsequently) of:
(Except Pune (i) Pune
Mumbai) (ii) Satara
(iii) Sangli
(iv) SolapurII (ii) 15
(v) Sindhudurg
(vi) Palghar
(vii) Thane
(viii) Raigarh
(ix) Ratnagiri
(x) Ahmadnagar
(xi) Kolhapur
in the State of Maharashtra which
will be coterminous with the
jurisdiction of Principal Chief
Commissioner of Income-tax,
Pune and Chief Commissioner of
Income-tax, Thane
Principal Director Nagpur Areas within the limits of the
/ Director of Revenue districts (including any
Income-tax district carved out from these
(Investigation), subsequently) of:
Nagpur (i) Gadchiroli
(ii) Gondia
(iii) Bhandara
(iv) Nagpur
(v) Chandrapur
(vi) Amravati
(vii) Wardha
(viii) Yavatmal
(ix) Washim
(x) Akola
(xi) Buldhana
(xii) Hingoli
(xiii) Nanded
(xiv) Parbhani
(xv) Jalna
(xvi) Aurangabad
(xvii) Jalgaon
(xviii) Dhule
(xix) Nandurbar
(xx) Nasik
(xxi) Beed
(xxii) Latur
(xxiii) Osmanabad
in the State of Maharashtra
which will be coterminous with
the jurisdiction of Principal Chief
Commissioner of Income-tax,
Nagpur and Chief Commissioner
of Income-tax, Nasik
2. This notification shall come into force with effect from the date of its publication in the Official Gazette.
[Notification No. 39/2017/F. No. 187/13/2015-ITA-I]
DEEPSHIKHA SHARMA, Director
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and Published by the Controller of Publications, Delhi-110054.