Notification No. 20/2020 [F. No.189/3/2020-ITA-I] / SO 1189(E)

Last updated: 22 March 2020

Save Share

Quick Summary

This notification from the Central Board of Direct Taxes (CBDT) authorises specific Assessing Officers. These officers, working within the Principal Chief Commissioner of Income-tax (International Taxation) Region, are empowered to perform duties related to Chapter VIII of the Finance Act, 2016. This authorisation is granted under the powers vested in the CBDT by the Finance Act, 2016 and the Income-tax Act, 1961.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 20th March, 2020

(INCOME TAX)

S.O. 1189(E).— In exercise of the powers conferred by clause(b) of section 164 and section 178 of the Finance Act, 2016 (28 of 2016) read with sub-sections(1) and (2) of section 120 of the Income-tax Act, 1961, (43 of 1961) the Central Board of Direct Taxes hereby authorizes the Assessing Officer working in the Principal Chief Commissioner of Income-tax (international Taxation) Region having Jurisdiction in respect of the assessees for the purpose of the Income-tax Act, 1961, to exercise or perform all or any of the powers and functions conferred on, or, assigned to an Assessing Officer for the purpose of Chapter VIII of Finance Act, 2016 .

[Notification No. 20/F. No.189/3/2020-ITA-I]

PRAJNA PARAMITA, Director

FAQ :

This notification was issued by the Central Board of Direct Taxes (CBDT) under the Ministry of Finance (Department of Revenue).

The notification authorises specific Assessing Officers to exercise powers and functions related to Chapter VIII of the Finance Act, 2016.

Assessing Officers working in the Principal Chief Commissioner of Income-tax (International Taxation) Region, who have jurisdiction over the assessees, are authorised.

The powers are derived from clause (b) of section 164 and section 178 of the Finance Act, 2016, read with sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961.

The relevant area is Chapter VIII of the Finance Act, 2016.