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Date: 07-Jul-2023 Category: Extra Ordinary State: Union Government Country: India

Order U/s 120 of the Pr. CCIT

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification S.O. 2992(E) issued by the Central Board of Direct Taxes (CBDT) amends Notification No. 70/2014 regarding the jurisdiction and responsibilities of income tax authorities.
  • The amendment involves changes to Schedule I of the original notification, specifically concerning the Director General of Income-tax (Investigation) for Bengaluru and the addition of Principal Commissioner/Commissioner of Income-tax (Central) for Panaji.
  • This notification comes into effect on July 10, 2023.

Key Changes

  • The notification substitutes the row at Sl.No. 2 in Schedule I of Notification No. 70/2014.
  • The updated row specifies the Director General of Income-tax (Investigation), Bengaluru, along with their headquarters.
  • The updated row also includes the Principal Commissioner / Commissioner of Income-tax (Central), Bengaluru and Panaji, along with their headquarters.
  • The notification is effective from 10th July 2023.

Impact Analysis

Government (CBDT)

  • Action Item: Ensure internal systems and communication channels reflect the updated assignments of responsibilities.

Income Tax Department (Bengaluru & Panaji)

  • Action Item: Review and update operational procedures to align with the new jurisdictional assignments. Communicate changes to relevant staff.

Taxpayers

  • Action Item: No immediate action required. Taxpayers should be informed of any significant changes in processes through public announcements by the Income Tax Department.

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 outlines the powers of income tax authorities. Notification No. 70/2014: The original notification, dated November 13, 2014, which this notification amends, concerning the jurisdiction of income tax authorities. Director General of Income-tax (Investigation), Bengaluru: A key income tax authority responsible for investigation related matters in Bengaluru. Principal Commissioner / Commissioner of Income-tax (Central), Bengaluru: An income tax authority responsible for central assessments and related functions in Bengaluru. Principal Commissioner / Commissioner of Income-tax (Central), Panaji: An income tax authority responsible for central assessments and related functions in Panaji.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-07072023-247129 xxxGIDHxxx CG-DL-E-07072023-247129 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.ं 2867] नई ददल्ली, िुक्रिार, िुलाई 7, 2023/आषाढ़ 16, 1945 No. 2867] NEW DELHI, FRIDAY, JULY 7, 2023/ASHADHA 16, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय प्रत्यक्ष कर बोडड) अजधसचू ना नई ददल्ली, 6 िुलाई, 2023 (आयकर) का.आ. 2992(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 120 की उप-धारा (1) और (2) द्वारा प्रदत्त िजियों का प्रयोग करते हुए, केन्द्रीय प्रत्यक्ष कर बोडड, का.आ. 2915(अ) ददनांक 13 निंबर,2014 के माध्यम से भारत के रािपत्र, असाधारण, भाग-II, खंड-3, उप-खंड (ii) में प्रकाजित भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग, केन्द्रीय प्रत्यक्ष कर बोडड सं. 70/2014 की अजधसूचना में, जनम्नजलजखत और संिोधन करती है, अथाडत्:- उि अजधसूचना में, अनुसूची –I में, क्र.सं. 2 की पंजि के जलए, जनम्नजलजखत पंजि को रखा िाएगा, अथाडत:- क्र.सं. आयकर महाजनदिे क मुख्यालय प्रधान आयकर आयुि/आयकर आयुि (केन्द्रीय) मुख्यालय (अन्द्िेषण) (1) (2) (3) (4) (5) 2. आयकर महाजनदिे क बेंगलुरू (iii) प्रधान आयकर आयुि/आयकर आयुि (केन्द्रीय), बेंगलुरू (अन्द्िेषण), बेंगलुरू बेंगलुरू (iiiक) प्रधान आयकर आयुि/आयकर आयुि (केन्द्रीय), पणिी पणिी 4352 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 2. यह अजधसूचना ददनांक 10.07.2023 से लागू होगी। [अजधसूचना सं. 47/2023/फा. सं. 187/3/2020-आईटीए-I] जिकास ससह, जनदिे क टटप्पण: मूल अजधसूचना सं. 70/2014 को िुजिपत्र का.आ. 2922(अ) ददनांक 15 निम्बर, 2014 के साथ पटित का.आ. 2915(अ) ददनांक 13 निम्बर, 2014 के माध्यम से भारत के रािपत्र, असाधारण, भाग-II, खंड-3, उप-खंड (ii) में प्रकाजित की गई थी और इसमें अगला संिोधन का.आ. 1160(अ) ददनांक 11 माचड, 2021 के माध्यम से अजधसूचना सं. 14/2021 द्वारा भारत के रािपत्र, असाधारण, भाग-II, खंड-3, उप-खंड (ii) म ें प्रकाजित दकया गया और अंजतम बार संिोजधत कर का.आ. सं. 2926(अ) ददनांक 28 िून, 2022 के माध्यम से अजधसचू ना सं. 71/2022 द्वारा भारत के रािपत्र, असाधारण, भाग-II, खंड-3, उप-खंड (ii) में प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th July, 2023 (INCOME TAX) S.O. 2992(E).—In exercise of 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 further amendments in the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No.70/2014 dated the 13th November, 2014, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2915(E) dated the 13th November, 2014 namely:- In the said Notification, in Schedule–I, for the row at Sl.No. 2, the following row shall be substituted, namely:- Sl.No. Director General of Headquarters Principal Commissioner / Commissioner of Headquarters Income-tax Income-tax (Central) (Investigation) (1) (2) (3) (4) (5) 2. Director General of Bengaluru (iii) Principal Commissioner / Commissioner of Bengaluru Income-tax Income-tax (Central), Bengaluru (Investigation), Bengaluru (iiia) Principal Commissioner / Commissioner of Panaji Income-tax (Central), Panaji 2. This notification shall come into force w.e.f. 10.07.2023. [Notification No. 47/2023/F. No. 187/3/2020-ITA-I] VIKAS SINGH, Director Note : The Principal Notification No.70/2014 was published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 2915(E) dated the 13th November, 2014 read with Corrigendum S.O. 2922(E) dated 15th November, 2014 and further amended by Notification No.14/2021 published in the Gazetted of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 1160(E) dated the 11th March, 2021 and last amended by Notification No. 71/2022 published in the Gazette of India, Extraordinary, Part –II, Section 3, Sub-section (ii) vide S.O. No. 2926(E) dated 28th June, 2022. 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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