Executive Summary:
This document contains two notifications from the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance. The first notification rescinds three previous notifications related to Income Tax, effective from the date of publication in the Official Gazette. The second notification amends a previous notification, S.O. 2753E, dated October 22, 2014, regarding the jurisdiction of Income-tax Authorities.
Key Points / Main Content:
Rescission of Notifications:
* S.O. 1614E, dated September 26, 2006, is rescinded.
* S.O. 2024E, dated November 30, 2007, is rescinded.
* S.O. 3250E, dated October 25, 2013, is rescinded.
* The rescission is effective from the date of publication in the Official Gazette, except for actions already taken or omitted.
Amendment to Notification S.O. 2753E:
* Revisions are made to the Schedule of Notification S.O. 2753E, dated October 22, 2014.
* Serial numbers 8, 9, 10, and 38, along with their corresponding entries in the schedule, are substituted.
* The changes pertain to the designation, headquarters, and jurisdiction of specific Income Tax Authorities.
* The notification comes into effect from the date of its publication in the Official Gazette.
Impact Analysis:
Central Board of Direct Taxes:
* Impact: Responsible for issuing and implementing the notifications.
* Action Required: Ensure the rescission and amendment are properly communicated and enforced.
Income Tax Authorities:
* Impact: Changes in jurisdiction and responsibilities, specifically for authorities in Bengaluru and Kolkata.
* Action Required: Adjust operations and case handling according to the revised jurisdiction outlined in the amended notification.
Taxpayers:
* Impact: May experience changes in the handling of their cases due to the realignment of jurisdictional responsibilities of Income Tax Authorities.
* Action Required: Take note of any changes in the responsible Income Tax Authorities based on the new jurisdiction assignments.
Key Entities Referenced
Central Board of Direct Taxes: A government organization under the Department of Revenue, Ministry of Finance, responsible for direct tax administration in India.
Income-tax Act, 1961: The primary legislation governing income tax in India, cited as the legal basis for the notification.
Ministry of Finance: A ministry within the Government of India responsible for the country's finances.
Department of Revenue: A department under the Ministry of Finance, Government of India.
New Delhi: The location from which the notifications were issued.
S.O. 1614E: A notification number being rescinded, dated 26th September, 2006.
S.O. 2024E: A notification number being rescinded, dated 30th November, 2007.
S.O. 3250E: A notification number being rescinded, dated 25th October, 2013.
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िवत् त मं(cid:7074)ालय
(राजस्व िवभाग)
(क(cid:7286)(cid:7076)ीय (cid:7079)त्यक्ष कर बोडर्)
अिधसचू ना
नई िदल्ली, 19 जुलाई, 2017
(आयकर)
का.आ. 2259(अ).—आयकर अिधिनयम, 1961 (1961 का 43) की धारा 118 के तहत (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करत े
हुए, क(cid:7286)(cid:7076)ीय (cid:7079)त्यक्ष कर बोडर् इस बात से संतु(cid:7397) होते हुए िक जनिहत के िलए ऐसा िकया जाना आवश्यक ह,ै एत(cid:7375)ारा भारत सरकार,
िव(cid:7275) मं(cid:7074)ालय, राजस्व िवभाग, क(cid:7286)(cid:7076)ीय (cid:7079)त्यक्ष कर बोडर् पूवर् म(cid:7286) हो चुके अथवा इसके दौरान होने वाले मामल(cid:7298) को छोड़कर,
िन(cid:7388)िलिखत अिधसूचना(cid:7312) को नीचे दी गई आदशे सं. के माध्यम से र(cid:7374) करता ह,ै यथा:-
(i) का.आ. 1614(अ) िदनांक 26 िसतम्बर, 2006 जोिक भारत के राजप(cid:7074), असाधारण, भाग-II, खंड 3, उपखंड (ii) िदनाकं
26 िसतम्बर, 2006 म(cid:7286) (cid:7079)कािशत िकया गया;
(ii) का.आ. 2024(अ) िदनांक 30 नवंबर, 2007 जोिक भारत के राजप(cid:7074), असाधारण, भाग-II, खंड 3, उपखंड (ii) िदनाकं 3
0 नवंबर, 2007 म (cid:7286)(cid:7079)कािशत िकया गया; और
(iii) का.आ. 3250(अ) िदनांक 25 अ(cid:7334)ूबर, 2013 जोिक भारत के राजप(cid:7074), असाधारण, भाग-II, खंड 3, उपखंड (ii) िदनाकं
25 अ(cid:7334)ूबर, 2013 म(cid:7286) (cid:7079)कािशत िकया गया;
2. यह अिधसूचना भारत के राजप(cid:7074) म(cid:7286) इसके (cid:7079)काशन की तारीख से लागू होगी।
[अिधसूचना संख्या 63/2017/ फा.स.ं189/1/2017-आईटीए-I]
दीपिशखा शमा,र् िनदशे क
4398 GI/2017 (1)2 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 19th July, 2017
(INCOME TAX)
S.O. 2259(E).—In exercise of the powers conferred under section 118 of the Income-tax Act, 1961
(43 of 1961), the Central Board of Direct Taxes being satisfied that it is necessary in the Public interest to do so
hereby rescinds the following Notifications of the Government of India, Ministry of Finance, Department of
Revenue, Central Board of Direct Taxes vide numbers as specified below, except as respects things done or omitted
to be done before such recession namely :-
(i) S.O. 1614(E), dated the 26th September, 2006, published in the Gazette of India Extraordinary, Part II,
Section 3, sub-section (ii), dated the 26th September, 2006;
(ii) S.O. 2024(E), dated the 30th November, 2007, published in the Gazette of India Extraordinary, Part II, Section 3,
sub-section (ii), dated the 30th November, 2007; and
(iii) S.O. 3250(E), dated the 25th October, 2013, published in the Gazette of India Extraordinary, Part II, Section 3,
sub-section (ii), dated the 25th October, 2013.
2. This notification shall come into force with effect from the date of its publication in the Official Gazette.
[Notification No. 63/2017/ F. No. 189/1/2017-ITA.I]
DEEPSHIKHA SHARMA, Director
अिधसचू ना
नई िदल्ली, 19 जुलाई, 2017
(आयकर)
का.आ. 2260(अ).—आयकर अिधिनयम 1961 (1961 का 43) की धारा 120 की उप धारा (1) एवं (2) म (cid:7286) (cid:7079)द(cid:7275)
शि(cid:7334)य(cid:7298) का (cid:7079)योग करते हुए, एवं भारत सरकार, क(cid:7286)(cid:7076)ीय (cid:7079)त्यक्ष कर बोड र् की अिधसूचना(cid:7312) (cid:7059)मश: का.आ. 1612(अ) िदनांक
26 िसतम्बर, 2006 का.आ. 2023(अ) िदनांक 30 नवम्बर, 2007 एवं का.आ. 3251(अ) िदनांक 25 अक् तूबर, 2013 जो भारत
के राजप(cid:7074), असाधारण, भाग II, खंड 3, उप खडं (ii) म(cid:7286) (cid:7059)मश: 26 िसतम्बर, 2006, 30 नवम्बर, 2007 एवं 25 अक् तूबर, 2013
को (cid:7079)कािशत हुई ह,ै का अिध(cid:7059)मण करते हुए, िसवाय इस अिध(cid:7059)मण के पूवर् हो चुके अथवा इसके दौरान होने वाले मामल(cid:7298) को
छोड़कर, क(cid:7286)(cid:7076)ीय (cid:7079)त्यक्ष कर बोडर्, िव(cid:7275) मं(cid:7074)ालय, राजस्व िवभाग, क(cid:7286)(cid:7076)ीय (cid:7079)त्यक्ष कर बोडर् की अिधसूचना संख्या का.आ. 2753(अ)
िदनांक 22 अक्त ूबर, 2014 जो भारत के राजप(cid:7074) असाधारण, भाग II, खंड 3, उप खंड (ii) म(cid:7286) िदनांक 22 अक् तूबर, 2014 को
(cid:7079)कािशत हुआ ह,ै म(cid:7286) िन(cid:7388) संशोधन करता ह:ै-
उ(cid:7334) अिधसूचना म(cid:7286), अनुसूची म(cid:7286) (cid:7059)म संख्या 8, 9, 10 एवं 38 की (cid:7079)िवि(cid:7397)यां एवं उनसे संबंिधत (cid:7079)िवि(cid:7397)यां िन(cid:7388) (cid:7059)म संख्या एवं
(cid:7079)िवि(cid:7397)यां िन(cid:7388)ानुसार संशोिधत हो जाएंगी, यथा:-
(cid:7059). सं. आयकर (cid:7079)ािधकारी का पदनाम मुख्यालय अिधकार क्ष(cid:7074)े
1 2 3 4
8 (cid:7079)धान मुख्य आयकर आयु(cid:7334), कनार्टक एवं बंगलूरू (i) मुख्य आयकर आयु(cid:7334), बंगलूरू-1
गोआ (ii) मुख्य आयकर आयु(cid:7334), बंगलूरू-2
(iii) मुख्य आयकर आयु(cid:7334), पणजी
(iv) मुख्य आयकर आयु(cid:7334), (टीडीएस) बंगलूरू¹Hkkx IIμ[k.M 3 (ii)º Hkkjr dk jkti=k % vlk/kj.k 3
9 मुख्य आयकर आयु(cid:7334), बंगलूरू-1 बंगलूरू (i) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), 1
(ii) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), बंगलूरू-2
(iii) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), बंगलूरू-3
(iv) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), बंगलूरू-4
(v) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), मैसूर
10 मुख्य आयकर आयु(cid:7334), बंगलूरू-2 बंगलूरू (i) (cid:7079)धान आयु(cid:7334)्/ आयकर आयु(cid:7334)-5
(ii) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), बंगलूरू-6
(iii) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), बंगलूरू-7
(iv) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), दवे नागेरे
(v) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), गुलबगर्
(vi) आयकर आयु(cid:7334), (एल.टी.यू.) बंगलूरू
38 मुख्य आयकर आयु(cid:7334), कोलकाता 1 कोलकाता (i) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), कोलकाता 1
(ii) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), कोलकाता 10
(iii) (cid:7079)धान आयु(cid:7334)/आयकर आयु(cid:7334), आसनसोल
(iv) आयकर आयु(cid:7334), (एल.टी.यू.) कोलकाता
2. यह अिधसूचना भारत के राजप(cid:7074) म(cid:7286) (cid:7079)काशान की तारीख से (cid:7079)भावी होगी।
[अिधसूचना संख्या 64/2017/फाइल संख्या 189/1/2017 आई.टी.ए.-1]
दीपिशखा शमा,र्िनदशे क
िटप्पणीः िव(cid:7275) मं(cid:7074)ालय, राजस्व िवभाग, क(cid:7286)(cid:7076)ीय (cid:7079)त्यक्ष कर बोडर् की अिधसूचना का. आ. 2753(अ) िदनांक 22 अक् तूबर, 2014
भारत के राजप(cid:7074), असाधारण, भाग- II, खण्ड-3, उपखण्ड (ii) िदनांक 22 अक् तूबर, 2014 को (cid:7079)कािशत हुई।
NOTIFICATION
New Delhi, the 19th July, 2017
(INCOME TAX)
S.O. 2260(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), and in supersession of the notifications of the Government of India, Central
Board of Direct Taxes numbers S.O.1612(E), dated the 26th September, 2006 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), dated the 26th September, 2006, S.O. 2023(E) dated the
30th November, 2007 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the
30th November, 2007, S.O. 3251(E) dated the 25th October, 2013 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub -section (ii), dated the 25th October, 2013 respectively, except as respects things done or
omitted to be done before such supersession, the Central Board of Direct Taxes hereby makes the following
amendments in the Notification of the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes,
vide number S.O. 2753(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, in the Schedule, for serial numbers 8,9, 10 and 38 and the entries relating thereto the
following serial numbers and the entries shall be substituted, namely:-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
SCHEDULE
Sl. Designation of the Headquarters
Jurisdiction
No. Income-tax Authorities
(1) (2) (3) (4)
8 Principal Chief Bengaluru (i) Chief Commissioner of Income-tax, Bengaluru -1
Commissioner of (ii) Chief Commissioner of Income-tax, Bengaluru -2
Income-tax, Karnataka
(iii) Chief Commissioner of Income-tax, Panaji
and Goa
(iv) Chief Commissioner of Income-tax (TDS), Bengaluru
9 Chief Commissioner of Bengaluru (i) Principal Commissioner/ Commissioner of Income-
Income-tax, Bengaluru -1 tax, Bengaluru-1
(ii) Principal Commissioner/ Commissioner of Income-
tax, Bengaluru-2
(iii) Principal Commissioner/ Commissioner of Income-tax,
Bengaluru-3
(iv) Principal Commissioner/ Commissioner of Income-
tax, Bengaluru-4
(v) Principal Commissioner/ Commissioner of Income-
tax, Mysuru
10 Chief Commissioner of Bengaluru (i) Principal Commissioner/Commissioner of Income-tax,
Income-tax Bengaluru -2 Bengaluru-5
(ii) Principal Commissioner/Commissioner of Income-tax,
Bengaluru-6
(iii) Principal Commissioner/Commissioner of Income-tax,
Bengaluru-7
(iv) Principal Commissioner/Commissioner of Income-tax,
Davanagere
(v) Principal Commissioner/Commissioner of Income-tax,
Gulbarga.
(vi) Commissioner of Income-tax (LTU), Bengaluru
38 Chief Commissioner of Kolkata (i) Principal Commissioner/Commissioner of Income-tax,
Income-tax, Kolkata-1 Kolkata-1
(ii) Principal Commissioner/Commissioner of Income-tax,
Kolkata-10
(iii) Principal Commissioner/Commissioner of Income-tax,
Asansol
(iv) Commissioner of Income-tax (LTU), Kolkata
2. This notification shall come into force with effect from the date of publication in the Official Gazette..
[Notification No. 64/2017/ F. No. 189/1/2017 (ITA.I)]
DEEPSHIKHA SHARMA, Director
Note: Notification of Ministry of Finance, Department of Revenue, Central Board of Direct Taxes vide
S.O. 2753(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.
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.