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SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 - JURISDICTION OF INCOME-TAX AUTHORITIES
NOTIFICATION NO. 74/2009, DATED 30-9-2009
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 196I (43 of 1961), the Central Board of Direct Taxes hereby directs that Chief Commissioner specified in column (2) of the Schedule below, having his headquarters at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial area or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases, in respect of which the Commissioner of Income-tax specified in the corresponding entries in column (4) of the said Schedule has jurisdiction vested in him.
SCHEDULE
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Sl.No.
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Designation of Income tax Authority
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Headquarters
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Jurisdiction
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(1)
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(2)
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(3)
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(4)
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1.
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Chief Commissioner (Centralised Processing Centre) Bengaluru
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Bengaluru, Karnataka
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Commissioner of Income- tax, (Centralised Processing Centre) Bengaluru, Karrnatka
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2-This notification shall come into force from the date of its publication in the Official Gazette.
[F.No. 142/18/2009-TPL]
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