Jurisdiction Notification No. 72/2022 - 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, issued by the Central Board of Direct Taxes, amends the jurisdiction of income tax authorities under Section 120 of the Income Tax Act, 1961. It specifically updates the roles and responsibilities of the Chief Commissioner of Income-tax (International Taxation) in Delhi. The changes specify the subordinate Commissioners and their respective jurisdictions within Delhi and Kolkata.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi Notification No. 72/2022-Income Tax Dated: 28th June, 2022 S.O. 2925(E). -In exercise of the 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 amendments in the Notification of the Government of India, Ministry of Finance No. 54/2014, published in the Gazette of India, Extraordinary,

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FAQ :

The notification amends the jurisdiction of income tax authorities, specifically concerning international taxation and transfer pricing, under Section 120 of the Income Tax Act, 1961.

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

The notification comes into force from the date of its publication in the Official Gazette.

The notification substitutes entries in the existing schedule and inserts new ones to define the jurisdiction of the Chief Commissioner of Income-tax (International Taxation), Delhi, and lists the subordinate Commissioners and their jurisdictions.

This notification amends the Government of India, Ministry of Finance Notification No. 54/2014, published on 22nd October 2014.