Home India Ministry of Finance In exercise of the powers conferred under subsection 2 of se...
Date: 2016-10-25 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred under subsection 2 of section 28 read with section 59 of the Prohibition of Benami Property

Issued by Ministry of Finance · Department of Revenue

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

Executive Summary: This notification, issued by the Central Board of Direct Taxes, assigns powers and functions of the Authority under the Prohibition of Benami Property Transactions Act, 1988 to specific Income-tax authorities. Effective from November 1, 2016, these authorities, as defined under Section 116 of the Income Tax Act, 1961, will exercise these powers within their designated territorial areas. The notification specifies the Income-tax Authority, their headquarters, and their territorial area. Key Points / Main Content: * **Authority Assignment:** * Income-tax authorities are assigned powers and functions under the Prohibition of Benami Property Transactions Act, 1988. * **Effective Date:** * The assignment is effective from November 1, 2016. * **Authorities Defined:** * The Income-tax authorities are those specified under Section 116 of the Income Tax Act, 1961. * **Schedule Details:** * The schedule provides specific details for each authority, including: * Serial Number * Income-tax Authority (Joint Commissioner, Additional Commissioner, Assistant Commissioner, Deputy Commissioner) * Headquarters Location * Assigned Role (Approving Authority, Initiating Officer, Administrator, Tax Recovery Officer) * Territorial Area of Jurisdiction Impact Analysis: * **Income-tax Authorities:** * Impact: Income-tax authorities are assigned new responsibilities and powers under the Prohibition of Benami Property Transactions Act, 1988. * Action Required: Exercise the powers and perform the functions of the Authority under the Prohibition of Benami Property Transactions Act, 1988 within their specified territorial jurisdiction, beginning November 1, 2016. * **Central Government:** * Impact: Central Government is responsible for defining the scope of authority of the Income-tax authorities under the Benami Property Transactions Act. * Action Required: Ensure the effective implementation and monitoring of the powers delegated to the Income-tax authorities. * **Citizens/Entities within Specified Territorial Areas:** * Impact: Subject to the authority and potential actions of the designated Income-tax authorities concerning Benami property transactions. * Action Required: Be aware of the authority of the specified Income-tax authorities and comply with any notices or directives issued by them regarding property transactions.

Key Entities Referenced

Prohibition of Benami Property Transactions Act, 1988: An Indian law aimed at curbing benami transactions and black money, mentioned as the primary law under which the notification is issued. Income-tax Act, 1961: An Indian law governing income tax, referenced for defining the Income-tax authorities. Central Board of Direct Taxes: A government body under the Department of Revenue, Ministry of Finance, responsible for direct tax administration in India. The notification is issued by this board. Ahmedabad, Gujarat: City in Gujarat, where the Joint Commissioner of Income-tax has jurisdiction over the State of Gujarat, Union Territory of Daman and Diu, Union Territory of Dadra and Nagar Haveli Bengaluru, Karnataka: City in Karnataka, where the Joint Commissioner of Income-tax has jurisdiction over the States of Karnataka and Goa New Delhi, National Capital Territory of Delhi: The capital city of India, where the notification is issued from and where the Joint Commissioner of Income-tax has jurisdiction over National Capital Territory of Delhi. Mumbai, Maharashtra: City in Maharashtra, where the Joint Commissioner of Income-tax has jurisdiction over Area covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation. Joint Commissioner of Incometax: An Income Tax Authority responsible for Approving under Prohibition of Benami Property Transactions Act, 1988
Official Source Record View Original Source →
See Full Document Text
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- 2543] ubZ fnYyh] eaxyokj] vDrwcj 25] 2016@dk£rd 3] 1938 No. 2543] NEW DELHI, TUESDAY, OCTOBER 25, 2016/KARTIKA 3, 1938 िव(cid:7275) म(cid:7074)ं ालय (राज(cid:7021)व िवभाग) (क(cid:7286)(cid:7076)ीय (cid:7079)(cid:7004) य(cid:6979) कर बोड)(cid:6981) अिधसचू ना नई (cid:7408)द(cid:7016)ली, 25 अ(cid:6989)त ूबर, 2016 का.आ. 3290(अ).--क(cid:7286)(cid:7076)ीय सरकार, बेनामी संपि(cid:7004)त स(cid:7018)ं य वहार (cid:7079)ितषधे अिधिनयम, 1988 (1988 का 45) क(cid:7409) धारा 28 क(cid:7409) उपधारा (2) के साथ प(cid:7407)ठत धारा 59 के अधीन (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करत े(cid:7263)ए िनदशे दते ी ह ै(cid:7408)क 1 नवंबर, 2016 से आय-कर अिधिनयम, 1961 (1961 का 43) क(cid:7409) धारा 116 के अधीन िविन(cid:7416)द(cid:7020)ट और नीच े दी गई अनुसूची के (cid:7021)त ंभ (2) म (cid:7286) यथा िविन(cid:7416)द(cid:7020)ट आय-कर (cid:7079)ािधकारी, िजनका (cid:7021)त भं (3) क(cid:7409) त(cid:7004)(cid:7021) थ ानी (cid:7079)िवि(cid:7020)ट य(cid:7298) म(cid:7286) िविन(cid:7416)द(cid:7020)ट (cid:7021)थ ान(cid:7298) पर म(cid:6990)ु य ालय ह,ै (cid:7408)क व े बेनामी संपि(cid:7004)त सं(cid:7018) यवहार (cid:7079)ितषेध अिधिनयम, 1988 (1988 का 45) के अधीन (cid:7021)त ंभ (4) क(cid:7409) त(cid:7004)(cid:7021) थ ानी (cid:7079)िवि(cid:7020)ट य(cid:7298) म (cid:7286) िविन(cid:7416)द(cid:7020) ट रा(cid:6996) य(cid:6979)े(cid:7074)ीय (cid:6979)े(cid:7074)(cid:7298) के संबंध म (cid:7286) उनम (cid:7286) िनिहत अिधकार (cid:6979)(cid:7074)े के संबंध म (cid:7286) ‘(cid:7079)ािधकारी’ के कृ(cid:7004)य (cid:7298) का उ(cid:6989)त अनसु ूची के (cid:7021) तंभ (5) क(cid:7409) त(cid:7004) (cid:7021)थ ानी (cid:7079)िवि(cid:7020) टय(cid:7298) के संबंध म (cid:7286)पालन कर(cid:7286)गे-- अनसु चू ी (cid:7059)म आय-कर (cid:7079)ािधकारी मु(cid:6990)य ालय बेनामी संपि(cid:7004)त रा(cid:6996)य (cid:6979)े(cid:7074)ीय (cid:6979)े(cid:7074) स.ं सं(cid:7018)य वहार (cid:7079)ितषेध अिधिनयम, 1988 के अधीन (cid:7079)ािधकारी (1) (2) (3) (4) (5) 1. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- अहमदाबाद (i) अनमु ोदन (cid:7079)ािधकारी गुजरात रा(cid:6996)य , कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला दमन और दीव संघ रा(cid:6996)य (cid:6979)े(cid:7074), (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी दादर और नागर हवेली संघ रा(cid:6996)य (cid:6979)े(cid:7074) 4987 GI/2016 (1)(cid:32)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (cid:7059)म आय-कर (cid:7079)ािधकारी मु(cid:6990)य ालय बेनामी संपि(cid:7004)त रा(cid:6996)य (cid:6979)े(cid:7074)ीय (cid:6979)े(cid:7074) स.ं सं(cid:7018)य वहार (cid:7079)ितषेध अिधिनयम, 1988 के अधीन (cid:7079)ािधकारी (1) (2) (3) (4) (5) आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) (cid:7079)शासक (iii) कर वसूली अिधकारी-1 2. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- बंगलू(cid:7272) (i) अनमु ोदन (cid:7079)ािधकारी कना(cid:6981)टक और गोवा रा(cid:6996)य कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 3. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- भोपाल (i) अनमु ोदन (cid:7079)ािधकारी म(cid:7007)य (cid:7079)दशे और छ(cid:7004)त ीसढ़ रा(cid:6996)य कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 4. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- भुवने(cid:7019)व र (i) अनमु ोदन (cid:7079)ािधकारी ओिडशा रा(cid:6996)य कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 5. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- चंडीगढ़ (i) अनमु ोदन (cid:7079)ािधकारी ज(cid:7013)म ू और क(cid:7019)म ीर, िहमाचल कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (cid:7079)दशे , पंजाब, ह(cid:7407)रयाणा रा(cid:6996)य (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी और चंडीगढ़ संघ रा(cid:6996)य (cid:6979)े(cid:7074) (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 6. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- चे(cid:7008)न ई (i) अनमु ोदन (cid:7079)ािधकारी तिमलनाडु रा(cid:6996)य और पुडुचेरी संघ रा(cid:6996)य (cid:6979)े(cid:7074) (यनम और माह े कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला िजला को छोड़कर) (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 7. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- (cid:7408)द(cid:7016)ल ी (i) अनमु ोदन (cid:7079)ािधकारी (cid:7408)द(cid:7016)ल ी संघ रा(cid:6996)य (cid:6979)े(cid:7074) कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3 (cid:7059)म आय-कर (cid:7079)ािधकारी मु(cid:6990)य ालय बेनामी संपि(cid:7004)त रा(cid:6996)य (cid:6979)े(cid:7074)ीय (cid:6979)े(cid:7074) स.ं सं(cid:7018)य वहार (cid:7079)ितषेध अिधिनयम, 1988 के अधीन (cid:7079)ािधकारी (1) (2) (3) (4) (5) 8. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- गुवाहाटी (i) अनमु ोदन (cid:7079)ािधकारी असम, मेघालय, अ(cid:7271)णाचल कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (cid:7079)दशे , नागाल(cid:7289)ड, मिणपरु , (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी िमजोरम और ि(cid:7074)पुरा (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 9. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- हदै राबाद (i) अनमु ोदन (cid:7079)ािधकारी (i) तले ंगाना और आं(cid:7077) (cid:7079)दशे कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला रा(cid:6996)य (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (ii) पुडुचेरी सघं रा(cid:6996)य (cid:6979)े(cid:7074) का (iii) (cid:7079)शासक यमन िजला आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 10. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- जयपुर (i) अनमु ोदन (cid:7079)ािधकारी राज(cid:7021)थ ान रा(cid:6996)य कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 11. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- कानपरु (i) अनमु ोदन (cid:7079)ािधकारी उ(cid:7004)त र (cid:7079)दशे और उ(cid:7004)त राखंड रा(cid:6996)य के कानपरु नगर, कानपुर दहे ात कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (रामाबाईनगर), जालौन, (iii) (cid:7079)शासक हमीरपरु ,बांदा, िच(cid:7074)कूट, महोबा, आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) मथुरा, औ(cid:7407)रया, आगरा, (iii) कर वसूली अिधकारी-1 (cid:7408)फरोजाबाद, झांसी, लिलतपरु , इटावा, अलीगढ़, फ(cid:7271)खाबाद, क(cid:7008)न ौज, एटा, हाथरस, मनै परु ी, काशं ी राम नगर (कासगजं ), मुज(cid:7010)फरनगर, शामली, सहारनपरु , मरे ठ, बागपत, गािजयाबाद, पंचशील नगर (हापुड़), बुलंदशहर, गौतम ब(cid:7373)ु नगर िजल(cid:7298) म(cid:7286) आने वाले सभी मामल े। 12. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- को(cid:6994)च ी (i) अनमु ोदन (cid:7079)ािधकारी (i) केरल रा(cid:6996)य कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (ii) पुडुचेरी सघं रा(cid:6996)य (cid:6979)े(cid:7074) का (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी माह ेिजला4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (cid:7059)म आय-कर (cid:7079)ािधकारी मु(cid:6990)य ालय बेनामी संपि(cid:7004)त रा(cid:6996)य (cid:6979)े(cid:7074)ीय (cid:6979)े(cid:7074) स.ं सं(cid:7018)य वहार (cid:7079)ितषेध अिधिनयम, 1988 के अधीन (cid:7079)ािधकारी (1) (2) (3) (4) (5) आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) (cid:7079)शासक (iii) ल(cid:6979)(cid:7367)ीप और िमनीकॉय (cid:7367)ीप (iii) कर वसूली अिधकारी-1 संघ रा(cid:6996)य (cid:6979)े(cid:7074) 13. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- कोलकाता (i) अनमु ोदन (cid:7079)ािधकारी पि(cid:7019)च मी बगं ाल और िसि(cid:6989)क म रा(cid:6996)य और अदं मान और िनकोबार कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (cid:7367)ीप समूह संघ रा(cid:6996)य (cid:6979)(cid:7074)े (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 14. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- लखनऊ (i) अनमु ोदन (cid:7079)ािधकारी उ(cid:7004)त र (cid:7079)दशे रा(cid:6996)य के लखनऊ, कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला उ(cid:7008)न ाव, बाराबंक(cid:7409), फैजाबाद, (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी सु(cid:7016)त ानपुर, अमेठी, राय बरेली, (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (cid:7079)तापगढ़, जौनपुर, ब(cid:7021)त ी, ग(cid:7301)डा, (iii) कर वसूली अिधकारी-1 बहराइच, बलरामपुर, (cid:7088)ाव(cid:7021)त ी, अ(cid:7013)ब ेडकर नगर, िस(cid:7373)ाथ (cid:6981) नगर, संतकबीर नगर, इलाहाबाद, िमजाप(cid:6981) ुर, फतेहपुर, सोनभे (cid:7076)ा, कौशा(cid:7013)ब ी, वाराणसी, भदौही (सतं रिव दास नगर), बिलया, गाजीपरु , चंदौली, गोरखपरु , दवे (cid:7407)रया, मऊ, आजमगढ़, कुशीनगर, महाराजगंज, बरेली, शाहजानपरु , िपलीिभत, हरदोई, सीतापुर, लिखमपुरखरे ी, मुरादाबाद, िबजनौर, रामपरु , बदाऊं, अमरोहा ((cid:6996)य ोितबा फुल े नगर) और संभल िजल(cid:7298) म (cid:7286) आने वाल ेसभी मामले । 15. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- मुंबई (i) अनमु ोदन (cid:7079)ािधकारी नवी मुंबई नगर िनगम और (cid:7061)ेटर मुंबई नगर िनगम कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 16. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- नागपुर (i) अनमु ोदन (cid:7079)ािधकारी नागपुर, भंडारा, ग(cid:7301)िडया, कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला अकोला, वािसम, बुलढाना, वधा,(cid:6981)¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 5 (cid:7059)म आय-कर (cid:7079)ािधकारी मु(cid:6990)य ालय बेनामी संपि(cid:7004)त रा(cid:6996)य (cid:6979)े(cid:7074)ीय (cid:6979)े(cid:7074) स.ं सं(cid:7018)य वहार (cid:7079)ितषेध अिधिनयम, 1988 के अधीन (cid:7079)ािधकारी (1) (2) (3) (4) (5) (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी यवतमाल, अमरावती, चं(cid:7076)परु , आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) (cid:7079)शासक गढिचरौली (iii) कर वसूली अिधकारी-1 17. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- पटना (i) अनमु ोदन (cid:7079)ािधकारी िबहार और झारखंड रा(cid:6996)य कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) (iii) कर वसूली अिधकारी-1 18. (i) संयु(cid:6989) त आय-कर आयु(cid:6989) त/अपर आय- पुणे (i) अनमु ोदन (cid:7079)ािधकारी पुण,े अहमदनगर, सतारा, कर आयु(cid:6989) त, र(cid:7286)ज 1(1) (ii) (cid:7079)ारंभ करने वाला सोलापरु , कोलहापुर, सांगली, (ii) सहायक आय-कर आयु(cid:6989) त/ सहायक अिधकारी र(cid:7004)न ािगरी और िसधुदगु (cid:6981), ठाण े (iii) (cid:7079)शासक आय-कर आयु(cid:6989) त, वृ(cid:7004)त 1(1)(1) िजला, पालघर िजला, और (iii) कर वसूली अिधकारी-1 रायगढ़ िजला (नवी मुंबई नगर िनगम को छोड़कर) नािसक, नदरू बर, जलगांव, धलु ,े औरंगाबाद, बीद, (cid:7410)हगौली, जालना, लातूर, नांदडे , ओ(cid:7021)म नाबाद और परभानी िजल(cid:7298) के अंतग(cid:6981)त आने वाल ेसभी (cid:6979)े(cid:7074) । [अिधसूचना सं.100/2016 फा.स.ं 173/429/2016- आईटीए -1] दीपिशखा शमा,(cid:6981) िनदशे क (आईटीए -1) MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 25th October, 2016 S.O. 3290(E).—In exercise of the powers conferred under sub-section (2) of section 28 read with section 59 of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988), the Central Government hereby directs that, with effect from the 1st day of November, 2016, the Income-tax authorities as specified under section 116 of the Income- tax Act, 1961(43 of 1961) as specified in column (2) of the Schedule below, having headquarters at the places specified in the corresponding entries in column (3), to exercise the powers and perform the functions of the ‘Authority’ under the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988) as specified in the corresponding entries in column (4) in respect of the territorial areas specified in the corresponding entries in column (5) of the said Schedule having jurisdiction vested in them-6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] SCHEDULE Authority under the Prohibition of Serial Income-tax Authority Headquarters Benami Property Territorial Area No. Transactions Act, 1988 (1) (2) (3) (4) (5) 1. (i) Joint Commissioner of Ahmedabad (i) Approving State of Gujarat, Income-tax/ Additional Authority Union Territory of Daman and Commissioner of Income-tax, Diu, Union Territory of Dadra and Range 1(1) Nagar Haveli (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1)(1) (iii) Administrator (iii) Tax Recovery Officer-1 2. (i) Joint Commissioner of Bengaluru (i) Approving States of Karnataka and Goa Income-tax/ Additional Authority Commissioner of Income-tax, Range 1(1) (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/Deputy Commissioner of Income-tax, Circle1(1)(1) (iii) Administrator (iii) Tax Recovery Officer - 1 3. (i) Joint Commissioner of Bhopal (i) Approving States of Madhya Pradesh and Income-tax/ Additional Authority Chhattisgarh Commissioner of Income-tax, Range 1 (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (1) (iii) Administrator (iii) Tax Recovery Officer - 1 4. (i) Joint Commissioner of Bhubaneswar (i) Approving State of Odisha Income-tax/ Additional Authority Commissioner of Income-tax, Range 1 (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/ Deputy Commissioner of Income-tax, Circle 1(1) (iii) Administrator (iii) Tax Recovery Officer - 1 5. (i) Joint Commissioner of Chandigarh (i) Approving States of Jammu and Kashmir, Income-tax/ Additional Authority Himachal Pradesh, Punjab, Commissioner of Income-tax, Haryana and Range 1 Union Territory of Chandigarh (ii) Assistant Commissioner (ii)Initiating of Income-tax/Deputy Officer Commissioner of Income-tax, Circle 1(1) (iii) Tax Recovery Officer - 1 (iii) Administrator 6. (i) Joint Commissioner of Chennai (i) Approving State of Tamil Nadu and Union Income-tax/ Additional Authority Territory of Puducherry (excluding Commissioner of Income-tax, Yanam and Mahe district) Corporate Range 1(1) (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/Deputy Commissioner of Income-tax, Corporate Circle 1(1) (iii) Administrator (iii) Tax Recovery Officer - 1¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 7 Authority under the Prohibition of Serial Income-tax Authority Headquarters Benami Property Territorial Area No. Transactions Act, 1988 (1) (2) (3) (4) (5) 7. (i) Joint Commissioner of Delhi (i) Approving National Capital Territory of Delhi Income-tax/ Additional Authority Commissioner of Income-tax, Range 1 (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Administrator (iii) Tax Recovery Officer - 1 8. (i) Joint Commissioner of Guwahati (i) Approving States of Assam, Meghalaya, Income-tax/ Additional Authority Arunachal Pradesh, Nagaland, Commissioner of Income-tax, Manipur, Mizoram and Tripura Range 1 (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (iii) Administrator (iii) Tax Recovery Officer - 1 9. (i) Joint Commissioner of Hyderabad (i) Approving (i) States of Telangana and Andhra Income-tax/ Additional Authority Pradesh Commissioner of Income-tax, (ii) Yanam district of the Union Range 1 Territory of Puducherry (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Administrator (iii) Tax Recovery Officer - 1 10. (i) Joint Commissioner of Jaipur (i) Approving State of Rajasthan Income-tax/ Additional Authority Commissioner of Income-tax, Range 1 (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (iii) Administrator (iii) Tax Recovery Officer - 1 11. (i) Joint Commissioner of Kanpur (i) Approving All cases falling within the districts Income-tax/ Additional Authority of Kanpur Nagar, Kanpur Dehat Commissioner of Income-tax, (Ramabainagar), Jalaun, Hamirpur, Range 1 Banda, Chitrakoot, Mahoba, (ii) Assistant Commissioner (ii) Initiating Officer Mathura, Auraiya, Agra, Firozabad, of Income-tax/Deputy Jhansi, Lalitpur, Etawah, Aligarh, Commissioner of Income-tax, Farrukhabad, Kannauj, Etah, Circle 1 Hathras, Mainpuri, Kanshi Ram (iii) Administrator Nagar (Kasganj), Muzaffarnagar, (iii) Tax Recovery Officer - 1 Shamli, Saharanpur, Meerut, Baghpat, Ghaziabad, Panchsheel Nagar (Hapur), Bulandshahar, Gautam Buddha Nagar of State of Uttar Pradesh and State of Uttarakhand 12. (i) Joint Commissioner of Kochi (i) Approving (i) State of Kerala, Income-tax/ Additional Authority (ii) Mahe district of the Union Commissioner of Income-tax, Territory of Puducherry, Corporate Range 1 (iii) Union Territory of8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] Authority under the Prohibition of Serial Income-tax Authority Headquarters Benami Property Territorial Area No. Transactions Act, 1988 (1) (2) (3) (4) (5) (ii) Assistant Commissioner (ii) Initiating Officer Lakshadweep and Minicoy Islands of Income-tax/Deputy Commissioner of Income-tax, Corporate Circle 1 (1) (iii) Administrator (iii) Tax Recovery Officer - 1 13. (i) Joint Commissioner of Kolkatta (i) Approving States of West Bengal, and Sikkim Income-tax/ Additional Authority and Union Territory of Andaman Commissioner of Income-tax, and Nicobar Islands Range 1 (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Administrator (iii) Tax Recovery Officer - 1 14. (i) Joint Commissioner of Lucknow (i) Approving All cases falling within the districts Income-tax/ Additional Authority of Lucknow, Unnao, Barabanki, Commissioner of Income-tax, Faizabad, Sultanpur, Amethi, Rae Range 1 Bareilly, Pratapgarh, Jaunpur, (ii) Assistant Commissioner (ii) Initiating Officer Basti, Gonda, Bahraich, Balrampur, of Income-tax/Deputy Shrawasti, Ambedkar Nagar, Commissioner of Income-tax, Siddharth Nagar, SantKabir Nagar, Circle 1 Allahabad, Mirzapur, Fatehpur, (iii) Administrator Sonebhadra, Kaushambi, Varanasi, (iii) Tax Recovery Officer - 1 Bhadohi (Sant Ravi Das Nagar), Ballia, Ghazipur, Chandauli, Gorakhpur, Deoria, Mau, Azamgarh, Kushinagar, Maharajganj, Bareilly, Shahjahanpur, Pilibhit, Hardoi, Sitapur, LakhimpurKheri, Moradabad, Bijnore, Rampur, Badaun, Amroha(Jyotiba Phule Nagar) and Sambhal of State of Uttar Pradesh 15. (i) Joint Commissioner of Mumbai (i) Approving Income-tax/ Additional Authority Commissioner of Income-tax, Area covered by Municipal Range 1(1) Corporation of Greater Mumbai (ii) Assistant Commissioner (ii) Initiating Officer and Navi Mumbai Municipal of Income-tax/Deputy Corporation Commissioner of Income-tax, Circle 1(1)(1) (iii) Administrator (iii) Tax Recovery Officer - 1 16. (i) Joint Commissioner of Nagpur (i) Approving All area falling within the districts Income-tax/ Additional Authority of Nagpur, Bhandara, Gondia, Commissioner of Income-tax, Akola, Washim, Buldhana, Range 1 Wardha, Yavatmal, Amravati, (ii) Assistant Commissioner (ii) Initiating Officer Chandrapur and Gadchiroli of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (iii) Administrator (iii) Tax Recovery Officer - 1 17. (i) Joint Commissioner of Patna (i) Approving Income-tax/ Additional Authority State of Bihar and Jharkhand Commissioner of Income-tax, Range 1¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 9 Authority under the Prohibition of Serial Income-tax Authority Headquarters Benami Property Territorial Area No. Transactions Act, 1988 (1) (2) (3) (4) (5) (ii) Assistant Commissioner (ii) Initiating Officer of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Administrator (iii) Tax Recovery Officer - 1 18. (i) Joint Commissioner of Pune (i) Approving All areas falling within the district Income-tax/ Additional Authority of Pune, Ahmednagar, Satara, Commissioner of Income-tax, Solapur, Kolhapur, Sangli, Range 1 Ratnagiri and Sindhudurg, Thane (ii) Assistant Commissioner (ii) Initiating Officer District, Palghar District and of Income-tax/Deputy Raigarh district (excluding Navi Commissioner of Income-tax, Mumbai Municipal Corporation), Circle 1(1) (iii) Administrator Nashik, Nandurbar, Jalgaon, Dhule, (iii) Tax Recovery Officer - 1 Aurangabad, Beed, Hingoli, Jalna, Latur, Nanded, Osmanabad and Parbhani. [Notification No. 100/2016/ F. No. 173/429/2016-ITA-I] DEEPSHIKHA SHARMA, Director (ITA-I) 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.

Continue your research