Jurisdiction Notification No. 71/2022 - Income Tax, Dt 28.6.2022 u/s 120 of the Income tax Act, 1961

Last updated: 29 June 2022

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This notification from the Central Board of Direct Taxes (CBDT) amends the previous Notification No. 70/2014 concerning income tax jurisdiction. It substitutes SCHEDULE-II, detailing the specific Chief Commissioner of Income-tax (Central) offices and their corresponding Principal Commissioner/Commissioner of Income-tax (Central) offices in Delhi and Mumbai. These changes are effective from the date of publication in the Official Gazette.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi Notification No. 71/2022-Income Tax Dated: 28th June, 2022 S.O. 2926(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. 70/2

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FAQ :

The purpose of this notification is to make further amendments to the existing Income Tax jurisdiction rules, specifically by substituting SCHEDULE-II of Notification No. 70/2014.

This notification is issued in exercise of powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961.

The notification introduces changes by substituting SCHEDULE-II, which outlines the Chief Commissioner of Income-tax (Central) offices and their associated Principal Commissioner/Commissioner of Income-tax (Central) offices in Delhi and Mumbai.

This notification shall come into force from the date of its publication in the Official Gazette.

This notification amends Notification No. 70/2014 dated 13th November, 2014, and also refers to its corrigendum and subsequent amendments like Notification No. 14/2021.

Notification No : 71/2022-Income Tax
Source : https://egazette.nic.in/WriteReadData/2022/236885.pdf

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