CBDT expands authorities of Director of Income Tax (Centralized Processing Centre), Bengaluru and Commissioner of Income-Tax (Exemption), Bengaluru



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The Central Board of Direct Taxes (CBDT) has granted expanded authorities to the Director of Income Tax (Centralized Processing Centre) and the Commissioner of Income-Tax (Exemption), both based in Bengaluru. These new powers, enacted under the Income Tax Rules of 1962, cover the processing of applications for various registrations and approvals, the issuance of Unique Registration Numbers (URNs), and the cancellation of such approvals.

The Central Board of Direct Taxes has expanded the authorities of Director of Income Tax (Centralized Processing Centre), Bengaluru and Commissioner of Income-Tax (Exemption), Bengaluru under provisions of the Income Tax Rules, 1962. Read the official notification below:

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st April, 2021
INCOME – TAX

S.O. 1443(E).—In exercise of the powers conferred by clause (i) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 2C of the Income tax Rules, 1962 (“the Rules”), sub-rule (1), sub-rule (5) and sub-rule (6) of rule 5CA of the Rules, clause (a) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 11AA of the Rules and clause (i) of sub-rule (1) , sub-rule (5) and sub-rule (6) of rule 17A of the Rules, the Central Board of Direct Taxes hereby authorizes the Director of Income Tax(Centralized Processing Centre), Bengaluru and Commissioner of Income-Tax (Exemption), Bengaluru, for the following purposes, namely,-

CBDT Expands Bengaluru Tax Authority Powers

(i) for receiving applications for provisional registration or registration or provisional approval or approval or intimation in Form 10A under clause (i) of sub-rule (1) of rule 2C of the Rules, sub-rule (1) of rule 5CA of the Rules, clause (a) of sub-rule (1) of rule 11AA of the Rules or clause (i) of sub-rule (1) of rule 17A of the Rules;

(ii) for passing order granting provisional registration or registration or provisional approval or approval in Form 10AC under sub-rule (5) of rule 2C of the Rules, sub-rule (5) of rule 11AA of the Rules or sub-rule (5) of rule 17A of the Rules.

(iii) for issuing Unique Registration Number (URN) to the applicants under sub-rule (5) of rule 2C of the Rules, sub-rule (5) of rule 5CA of the Rules, sub-rule (5) of rule 11AA of the Rules or sub-rule (5) of rule 17A of the Rules.

(iv) for cancelling the approval granted in Form 10AC and Unique Registration Number (URN) under sub-rule (6) of rule 2C of the Rules, sub-rule (6) of rule 5CA of the Rules, sub-rule (6) of rule 11AA of the Rules or sub-rule (6) of rule 17A of the Rules.

2. This amendment will come into effect from the date of Notification in the Official Gazette.

[Notification No. 30 /2021/F. No. 370142/4/2021-TPL]
NEHA SAHAY, Under Secy. (Tax Policy & Legislation Division)

FAQ :

The Director of Income Tax (Centralized Processing Centre), Bengaluru, and the Commissioner of Income-Tax (Exemption), Bengaluru, have had their authorities expanded.

The powers have been expanded under provisions of the Income Tax Rules, 1962, specifically relating to rules 2C, 5CA, 11AA, and 17A.

They will now be responsible for receiving applications for provisional registration or approval, passing orders for granting registration or approval, issuing Unique Registration Numbers (URNs), and cancelling approvals and URNs.

The forms involved include Form 10A for applications and Form 10AC for granting provisional registration or approval.

These amendments will come into effect from the date of their notification in the Official Gazette.




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