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Date: 06-Jun-2024 Category: Extra Ordinary State: Union Government Country: India

Notification under section 120(1)(2) of the Income Tax Act 1961

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification issued by the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes (CBDT), amends Notification S.O. 3125(E) dated December 10, 2014, concerning the jurisdiction of income tax authorities.
  • The amendment modifies the jurisdiction related to the Principal Chief Commissioner of Income-tax, specifically in Uttar Pradesh and Uttarakhand.

Key Changes

  • Omission of the phrase 'in the State of Uttar Pradesh which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, UP (East)' against Sl. No. 9 in column (4) of Schedule-II of the original notification.
  • Substitution of entries against Sl. No. 10 in column (4) of Schedule-II, now specifying the jurisdiction as areas within the limits of the listed revenue districts in Uttar Pradesh and the entire State of Uttarakhand.
  • The listed revenue districts in Uttar Pradesh include Kanpur Nagar, Kanpur Dehat (Ramabai Nagar), Jalaun, Hamirpur, Banda, Chitrakoot, Mahoba, Agra, Mathura, Auraiya, Firozabad, Jhansi, Lalitpur, Etawah, Aligarh, Farrukhabad, Kannauj, Etah, Hathras, Mainpuri, Kanshiram Nagar, Muzaffarnagar, Shamli, Saharanpur, Meerut, Baghpat, Ghaziabad, Hapur (Panchsheel Nagar), Bulandshahr, and Gautam Buddh Nagar.
  • The notification comes into effect on June 6, 2024.

Impact Analysis

Tax Administration

  • Internal restructuring within the Income Tax Department may be required to align with the revised jurisdictional boundaries.

Taxpayers

  • Potential changes in the handling of assessments, appeals, and other tax-related matters based on the new jurisdictional definitions.

Suggested Action Items

  • Conduct awareness programs to educate taxpayers about the changes and their implications.

Key Entities Referenced

Central Board of Direct Taxes (CBDT): The apex body responsible for direct tax administration in India, under the Department of Revenue, Ministry of Finance. Income-tax Act, 1961: The primary legislation governing income tax in India. Section 120 provides the CBDT with the power to issue orders and notifications regarding the jurisdiction of income tax authorities. Notification S.O. 3125(E), dated December 10, 2014: The original notification that is being amended by this current notification, concerning the jurisdiction of income tax authorities. Principal Chief Commissioner of Income-tax, UP (East): The head of the Income Tax Department for the Uttar Pradesh (East) region, whose jurisdictional co-terminus is being removed for Sl. No. 9.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-06062024-254586 CG-DxLx-xEG-I0D6H0x6x2x0 24-254586 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 2107] नई दिल्ली, बृहस्ट्प जतिार, िनू 6, 2024/ज्य ष्े ठ 16, 1946 No. 2107] NEW DELHI, THURSDAY, JUNE 6, 2024/JYAISHTHA 16, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय प्रत्यक्ष कर बोडड) अजधसचू ना नई दिल्ली, 6 िून, 2024 (आयकर) का.आ. 2209(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 120 की उप-धाराओं(1) और (2) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंद्रीय प्रत्यक्ष कर बोडड, एतद्द्वारा दिनांक 10 दिसम्बर, 2014 की सं.ख् या का.आ.3125(अ) के तहत भारत के रािपत्र, असाधारण, भाग-II, खण् ड 3, उप-खण्ड (ii) म ें प्रकाजित भारत सरकार, जित्त मत्रं ालय की अजधसूचना में जनम्नजलजखत संिोधन करती ह ैअर्ातड ् : 1. उक्त अजधसूचना म ेंअनुसूची-II म-ें (i) कॉलम (4) में क्रम संख्य ा (9) के सामने, िब्ि ों, अक्षरों और कोष्ठ कों "उत्तर प्रिेि राज्य में िो प्रधान मख्ु य आयकर आयुक् त, उत् तर प्रिेि (पूिड) के क्षेत्राजधकार के सार् सहकाजलक होगा" का लोप दकया िाएगा; (ii) कॉलम (4) म ें क्रम सं. (10) के सामन,े मौिूिा प्रजिजियों के जलए, जनम्न जलजखत प्रजिजियां प्रजतस्ट् र्ाजपत की िाएंगी,अर्ाडत् :- 3412 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (4) "(क) जनम्न जलजखत रािस्ट् ि जिलों (तत्प श् चात ् इनसे अलग दकए गए दकसी भी जिले सजहत) की सीमा के भीतर के क्षेत्र: (i) कानपरु नगर (ii) कानपुर िेहात (रामाबाई नगर) (iii) िालौन (iv) हमीरपुर (v) बांिा (vi) जचत्रकूट (vii) महोबा (viii) आगरा (ix) मर्ुरा (x) औरैया (xi) दिरोिाबाि (xii) झांसी (xiii) लजलतपरु (xiv) इटािा (xv) अलीगढ़ (xvi) िर्रडखाबाि (xvii) कन्न ौि (xviii) एटा (xix) हार्रस (xx) मैनपरु ी (xxi) कांिीराम नगर (xxii) मुिफ्िरनगर (xxiii) िामली (xxiv) सहारनपरु (xxv) मेरठ (xxvi) बागपत (xxvii) गाजियाबाि (xxviii) हापुड़ (पंचिील नगर) (xxix) बुलंििहर (xxx) गौतम बुद्ध नगर; और (ख) उत् तराखंड राज्य ” 2. यह अजधसूचना दिनांक 6 िून, 2024 से लागू होगी। [अजधसूचना स.ं 50/2024/िा. सं. 187/ 6/2024 (आईटीए-I)] जिकास ससंह, जनिेिक (आईटीए-I) नोट : मलू अजधसूचना दिनाकं 10 दिसंबर, 2014 की अजधसूचना का.आ. 3125(अ) के द्वारा भारत के रािपत्र, असाधारण, भाग-II, खण्ड 3, उप-खण्ड (ii) म ेंप्रकाजित की गई र्ी।[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 MINSTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th June, 2024 (Income-tax) S.O. 2209(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), the Central Board of Direct Taxes, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 3125 (E), dated the 10th December, 2014, namely:- In the said notification, in Schedule-II,— (i) against Sl. No. 9, in column (4), the words, letters and brackets “in the State of Uttar Pradesh which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, UP (East)” shall be omitted; (ii) against Sl. No. 10, in column (4), for the existing entries, the following entries shall be substituted, namely: — (4) “(a) Areas within the limits of following revenue districts (including any district carved out from these subsequently) of: (i) Kanpur Nagar (ii) Kanpur Dehat (Ramabai Nagar) (iii) Jalaun (iv) Hamirpur (v) Banda (vi) Chitrakoot (vii) Mahoba (viii) Agra (ix) Mathura (x) Auraiya (xi) Firozabad (xii) Jhansi (xiii) Lalitpur (xiv) Etawah (xv) Aligarh (xvi) Farrukhabad (xvii) Kannauj (xviii) Etah (xix) Hathras (xx) Mainpuri (xxi) Kanshiram Nagar (xxii) Muzaffarnagar4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (xxiii) Shamli (xxiv) Saharanpur (xxv) Meerut (xxvi) Baghpat (xxvii) Ghaziabad (xxviii) Hapur (Panchsheel Nagar) (xxix) Bulandshahr (xxx) Gautam Buddh Nagar; and (b) the State of Uttarakhand”. 2. This notification shall come into force with effect from the 06th day of June, 2024. [Notification No. 50/2024/F. No. 187/6/2024 (ITA-I)] VIKAS SINGH, Director (ITA-I) Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II. Section 3, sub-section (ii), vide notification S.O. 3125 (E), dated the 10th December, 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.

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