Regarding handling of Income-tax cases and Black Money cases

Last updated: 25 February 2021

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The Central Board of Direct Taxes (CBDT) has issued new instructions regarding the handling of Income Tax and Black Money Act cases. Cases under the Black Money Act pending with jurisdictional Income-tax Authorities, excluding specific ADIT(Inv.)/DDIT(Inv.) cases, will be transferred to respective Central Charges. This transfer will be done by issuing appropriate orders under section 127 of the Income-tax Act, ensuring a smooth transition and continued jurisdiction for the Central Charges.

F.No.225/24/2021/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 23rd February,2021 To All Pr. Chief-Commissioners of Income-tax/ Chief-Commissioners of Income-Tax All Pr. Director-Generals of Income tax/ Director-Generals of Income-tax. Madam/ Sir Subject: Instructions under section 119 of the Income-tax Act,1961 read with section 6 and section 84 ofBlack Money (Undisclosed Foreign Income and Assets) and Imposi

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FAQ :

The instructions are to transfer Income Tax and Black Money Act cases pending with jurisdictional Income-tax Authorities to respective Central Charges.

All cases under the Black Money Act pending with Jurisdictional Income-tax Authorities, except those where ADIT(Inv.)/DDIT(Inv.) exercises jurisdiction as per CBDT's Notification S.O. 1590(E) dated 16.05.2017.

Cases will be transferred by the Competent Jurisdictional Income-tax Authority by issuing appropriate orders under section 127 of the Income-tax Act.

The Jurisdictional Income-tax Authority will coordinate with NeAC/NFPC through the concerned PCIT to facilitate the transfer of these proceedings.

The Addl.CIT and JCIT of the respective ranges of the Central Charges will exercise the powers and perform the functions of the Assessing Officer under the Black Money Act.

A copy of the section 127 order will be sent to Pr.CCIT(NFAC), who may consider transferring such appeals to the CIT(Appeal)(Central) of the respective Central Charge.