MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th September, 2019
(Income-tax)
S.O. 3426(E).—In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), Government of India, Central Board of Direct Taxes, hereby makes the following amendments in the notification No. 50 of 2014 S.O. 2752(E) dated the 22nd October, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 22nd October 2014, namely :—
In the said notification,—
(i) after clause (d), the following clause shall be inserted, namely:— “(da) authorises the Principal Commissioners of Income-tax or Commissioners of Income-tax specified in column (2) of the Schedule – III annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-III, shall exercise the powers and perform the functions in respect of any cases or classes of cases, of any persons or classes of persons in respect of all incomes or classes of income, in such jurisdiction specified in the corresponding entries in column (4) of the said Schedule –III in the addition to their existing jurisdiction.”;
To know more in details,click here
CAclubindia
Source : https://www.incometaxindia.gov.in/communications/notification/notification_71_2019.pdf