Executive Summary:
This notification, S.O. 373(E), issued on February 5, 2016, by the Ministry of Finance, appoints Special Directors of Appeals to hear appeals against orders from Adjudicating Authorities under the Foreign Exchange Management Act (FEMA), 1999. It supersedes notification S.O. 44(E) from January 8, 2008. The appointments take effect from the date of the notification's publication in the official Gazette.
Key Points / Main Content:
Appointment of Special Directors of Appeals:
* The Central Government appoints Special Directors Appeals as specified in column 2 of the Table to hear appeals against orders of the Adjudicating Authorities under FEMA.
* The appointments are in addition to their existing duties.
* The appointments are effective from the date of publication of the notification in the official Gazette.
Jurisdiction:
* The jurisdiction of each Special Director is specified in column 5 of the Table, within the zone and subzone specified in columns 3 and 4 respectively.
* Jurisdiction includes specific states and union territories.
Specific Appointments:
* Commissioner of Income Tax Appeals, Delhi: Jurisdiction includes Rajasthan, Uttrakhand, Haryana, Punjab, Himachal Pradesh, Jammu & Kashmir, Chandigarh, and the National Capital Territory of Delhi.
* Commissioner of Income Tax Appeals, Kolkata: Jurisdiction includes West Bengal, Assam, Meghalaya, Arunachal Pradesh, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Odisha, Bihar, Jharkhand, Uttar Pradesh and Union Territory of Andman and Nicobar.
* Commissioner of Income Tax Appeals, Mumbai: Jurisdiction includes Maharashtra, Goa, Madhya Pradesh, Chhattisgarh, Gujarat, Union Territory of Dadra and Nagar Haveli and Union Territory of Daman Diu.
* Commissioner of Income Tax Appeals, Chennai: Jurisdiction includes Tamil Nadu, Kerala, Karnataka, Andhra Pradesh and Telangana, Union Territory of Puducherry and Union Territory of Lakshadweep.
Impact Analysis:
Adjudicating Authorities under FEMA:
* Impact: Their orders may now be appealed to the newly appointed Special Directors of Appeals.
* Action Required: Be aware of the new appeal process and designated Special Directors for their respective jurisdictions.
Special Directors of Appeals:
* Impact: Given additional responsibility to hear appeals against orders of the Adjudicating Authorities under FEMA, in addition to their existing duties.
* Action Required: Prepare to hear appeals related to FEMA cases within their assigned jurisdiction.
Entities/Individuals subject to FEMA:
* Impact: A new avenue for appeal is now available against orders from Adjudicating Authorities under FEMA.
* Action Required: Understand the new appeal process and the appropriate Special Director of Appeals for their jurisdiction.
Key Entities Referenced
Foreign Exchange Management Act, 1999: A law enacted by the Parliament of India to consolidate and amend the law relating to foreign exchange with the objective of facilitating external trade and payments and for promoting the orderly development and maintenance of foreign exchange market in India.
Central Government: The executive authority of the Union of India.
Special Director Appeals: An officer appointed by the Central Government to hear appeals against the orders of the Adjudicating Authorities under the Foreign Exchange Management Act.
Delhi: A zone encompassing States of Rajasthan, Uttrakhand, Haryana, Punjab, Himachal Pradesh, Jammu Kashmir, and Union Territory of Chandigarh and National Capital Territory of Delhi.
Kolkata: A zone encompassing States of West Bengal, Assam, Meghalaya, Arunachal Pradesh, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Odisha, Bihar, Jharkhand, Uttar Pradesh and Union Territory of Andman and Nicobar.
Mumbai: A zone encompassing States of Maharashtra, Goa, Madhya Pradesh, Chhattisgarh, Gujarat, Union Territory of Dadra and Nagar Haveli and Union Territory of Daman Diu.
Chennai: A zone encompassing States of Tamil Nadu, Kerala, Karnataka, Andhra Pradesh and Telangana, Union Territory of Puducherry and Union Territory of Lakshadweep.
Commissioner of Income Tax: An officer of the Income Tax Department, nominated as Special Director Appeals for the FEMA cases.
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हदै राबाद
[फा. सं. के-11022/65/2015-(cid:6)शासन ईडी]
संतोष कुमार, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 5th February, 2016
S.O. 373(E).— In exercise of the powers conferred by sub-section (1) of Section 17 of the Foreign Exchange
Management Act, 1999 (42 of 1999), and in supersession of the notification published vide number S.O.44(E), dated 8th
January, 2008, the Central Government hereby appoints the Special Directors (Appeals) specified in column (2) of the
Table below to hear appeals against the orders of the Adjudicating Authorities under the said Act as per jurisdiction
specified in column (5) within the zone and sub-zone specified in columns (3) and (4) respectively, in addition to their
existing duties with effect from the date of publication of this notification in the official Gazette, namely:-.
Commissioner of Income Tax nominated as Special Director (Appeals) for the FEMA cases and their
jurisdiction.
S.No., Special Director Zone Sub-Zone Jurisdiction
(Appeals)
(1) (2) (3) (4) (5)
1. Commissioner of Delhi Dehradun States of Rajasthan, Uttrakhand,
Income Tax (Appeals) Chandigarh Shimla Haryana, Punjab, Himachal Pradesh,
, Delhi – 35 Jaipur Jammu & Kashmir, and Union
Jallandhar Territory of Chandigarh and National
Srinagar Capital Territory of Delhi
2. Commissioner of Kolkata Bhubaneswar States of West Bengal, Assam,
Income Tax(Appeals), Guwahati Allahabad Meghalaya, Arunachal Pradesh, Sikkim,
Kolkata – 23 Lucknow Ranchi Nagaland, Manipur, Mizoram, Tripura,
Patna Odisha, Bihar, Jharkhand, Uttar
Pradesh and Union Territory of Andman
and Nicobar.
3. Commissioner of Mumbai Surat States of Maharashtra, Goa, Madhya
Income Tax(Appeals), Ahmedabad Nagpur Pradesh, Chhattisgarh, Gujarat, Union
Mumbai – 6 Panaji Indore Territory of Dadra and Nagar Haveli and
Raipur Union Territory of Daman & Diu.¹Hkkx IIµ[k.M 3 (ii)º Hkkjr dk jkti=k % vlk/kj.k 3
4. Commissioner of Income Chennai Madurai States of Tamil Nadu, Kerala,
Tax (Appeals) Chennai – Kochi Kozhikode Karnataka, Andhra Pradesh and
5 Bengaluru Telangana, Union Territory of
Hyderabad Puducherry and Union Territory
of Lakshadweep.
[ F. No. K-11022/65/2015-Ad.ED)
SANTOSH KUMAR, Under Secy.
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.