Notification No. 39/2024 [F. No. 187/4/2024-ITA-I] / SO 1760(E) : -
The document, verbatim
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd April, 2024
(INCOME TAX)
S.O. 1760(E).—In exercise of the powers conferred by section 118 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 in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes number S.O.2692 (E), dated
the 10th June, 2022, read with corrigendum notification number S.O.3044(E) dated the 4th July,2022 published in the
Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), namely:-
In the said notification,
(i)
in clause (a), for the words “Schedule below (hereinafter referred to as the said Schedule)”, the words “First
Schedule” shall be substituted;
(ii)
in clause (b), for the words “said Schedule” at both the places where they occur, the words “First Schedule”
shall respectively be substituted;
(iii)
in clause (c),-
(A)
for the words “said Schedule” at both the places where they occur, the words “First Schedule” shall
respectively be substituted;
(B)
the word “and” shall be omitted;
(iv)
in clause (d), for the words “said Schedule”, the words “First Schedule” shall be substituted;
(v)
after clause (d), the following clauses shall be inserted, namely:-
“(e) Principal Commissioners of Income-tax as specified in column (3) of the Second Schedule shall be
subordinate to the Principal Chief Commissioners of Income-tax as specified in column (2) of the said Schedule; and
(f) Income-tax Authorities of Units as specified in column (4) of the Second Schedule shall be subordinate to
the Principal Commissioners of Income-tax as specified in column (3) of the said Schedule.”;
(vi)
after clause (e) and (f) as so inserted, for the heading “SCHEDULE”, the heading “FIRST SCHEDULE”
shall be substituted;
(vii)
in the First Schedule,-
(A) for serial number 3 and the entries relating thereto, the following serial number and entries shall be substituted,
namely:-
6
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
“3.
Principal Chief
Commissioner of
Income-tax, Tamil
Nadu and Puducherry
(Chennai)
(i) Chief
Commissioner of
Income-tax, Chennai-
4 (Chennai)
(i) Principal Commissioner of Income-
tax, (Assessment Unit)-1, Chennai
(Chennai)
(i) (Assessment Unit)- 1,
Chennai
(ii) Principal Commissioner of Income-
tax, (Assessment Unit)-2, Chennai
(Chennai)
(ii) (Assessment Unit)- 2,
Chennai
(iii) Principal Commissioner of Income-
tax, (Assessment Unit)-3, Chennai
(Chennai)
(iii) (Assessment Unit)-
3, Chennai
(iv) Principal Commissioner of Income-
tax, (Assessment Unit)-4, Chennai
(Chennai)
(iv) (Assessment Unit)-
4, Chennai
(v) Principal Commissioner of Income-
tax, (Review Unit)- 1, Chennai (Chennai)
(v) (Review Unit)-1,
Chennai
(ii) Chief
Commissioner of
Income-tax, Chennai-
3 (Chennai)
(i) Principal Commissioner of Income-
tax, (Assessment Unit)-5, Chennai
(Chennai)
(i) (Assessment Unit)- 5,
Chennai
(ii) Principal Commissioner of Income-
tax, (Assessment Unit)-6, Chennai
(Chennai)
(ii) (Assessment Unit)- 6,
Chennai
(iii) Principal Commissioner of Income-
tax, (Verification Unit)-1, Chennai
(Chennai)
(iii) (Verification Unit)-
1, Chennai
(iv) Principal Commissioner of Income-
tax, (Review Unit)- 2, Chennai (Chennai)
(iv) (Review Unit)-2,
Chennai
(iii) Chief
Commissioner of
Income-tax,
Tiruchirappalli
(Tiruchirappalli )
(i) Principal Commissioner of Income-
tax, (Assessment Unit)-1, Salem (Salem)
(i) (Assessment Unit)- 1,
Salem
(ii) Principal Commissioner of Income-
tax, (Verification Unit)-1, Coimbatore
(Coimbatore)
(ii) (Verification Unit)-
1, Coimbatore
(iii) Principal Commissioner of Income-
tax, (Verification Unit)-1, Trichy
(Trichy)
(iii) (Verification Unit)-
1, Trichy.”;
(B)
for serial numbers 5 and 6 and the entries relating thereto, the following serial numbers and entries shall
respectively be substituted, namely:-
“5.
Principal Chief
Commissioner of
Income-tax, Andhra
Pradesh and
Telangana
(Hyderabad)
(i) Chief
Commissioner of
Income-tax,
Vijayawada
(Vijayawada)
(i) Principal Commissioner of
Income-tax, (Assessment Unit)-1,
Hyderabad (Hyderabad)
(i) (Assessment Unit)-
1, Hyderabad
(ii) Principal Commissioner of
Income-tax, (Assessment Unit)-2,
Hyderabad (Hyderabad)
(ii) (Assessment
Unit)- 2, Hyderabad
(iii) Principal Commissioner of
Income-tax, (Assessment Unit)-3,
Hyderabad (Hyderabad)
(iii) (Assessment
Unit)- 3, Hyderabad
(iv) Principal Commissioner of
Income-tax, (Assessment Unit)-4,
Hyderabad (Hyderabad)
(iv) (Assessment
Unit)- 4, Hyderabad
(v) Principal Commissioner of
Income-tax, (Verification Unit)-1,
Hyderabad (Hyderabad)
(v) (Verification
Unit)- 1, Hyderabad
(vi) Principal Commissioner of
Income-tax, (Review Unit)- 1,
Hyderabad (Hyderabad)
(vi) (Review Unit)-1,
Hyderabad
(ii) Chief
Commissioner of
Income-tax,
(i) Principal Commissioner of
Income-tax, (Assessment Unit)-1,
Visakhapatnam (Visakhapatnam)
(i) (Assessment Unit)-
1, Visakhapatnam
[भाग II—खण् ड 3(ii)]
भारत का रािपत्र : असाधारण
7
Visakhapatnam
(Visakhapatnam)
(ii) Principal Commissioner of
Income-tax, (Verification Unit)-1,
Guntur (Guntur)
(ii) (Verification
Unit)- 1, Guntur
6.
Principal Chief
Commissioner of
Income-tax, West
Bengal and
Sikkim.(Kolkata)
(i) Chief
Commissioner of
Income-tax,
Kolkata-6
(Kolkata)
(i) Principal Commissioner of
Income-tax, (Assessment Unit)-1,
Kolkata (Kolkata)
(i) (Assessment Unit)-
1, Kolkata
(ii) Principal Commissioner of
Income-tax, (Assessment Unit)-2,
Kolkata (Kolkata)
(ii) (Assessment
Unit)- 2, Kolkata
(iii) Principal Commissioner of
Income-tax, (Assessment Unit)-3,
Kolkata (Kolkata)
(iii) (Assessment
Unit)- 3, Kolkata
(iv) Principal Commissioner of
Income-tax, (Review Unit)- 1,
Kolkata (Kolkata)
(iv) (Review Unit)-1,
Kolkata
(ii) Chief
Commissioner of
Income-tax,
Kolkata-3(Kolkata)
(i) Principal Commissioner of
Income-tax, (Assessment Unit)-4,
Kolkata (Kolkata)
(i) (Assessment Unit)-
4, Kolkata
(ii) Principal Commissioner of
Income-tax, (Assessment Unit)-5,
Kolkata(Kolkata)
(ii) (Assessment
Unit)- 5, Kolkata
(iii) Principal Commissioner of
Income-tax, (Assessment Unit)-6,
Kolkata(Kolkata)
(iii) (Assessment
Unit)- 6, Kolkata
(iv) Principal Commissioner of
Income-tax, (Review Unit)- 2,
Kolkata(Kolkata)
(iv) (Review Unit)-2,
Kolkata
(iii) Chief
Commissioner of
Income-tax,
Kolkata-4(Kolkata)
(i) Principal Commissioner of
Income-tax, (Assessment Unit)-7,
Kolkata (Kolkata)
(i) (Assessment Unit)-
7, Kolkata
(ii) Principal Commissioner of
Income-tax, (Assessment Unit)-8,
Kolkata (Kolkata)
(ii) (Assessment
Unit)- 8, Kolkata
(iii) Principal Commissioner of
Income-tax, (Assessment Unit)-9,
Kolkata (Kolkata)
(iii) (Assessment
Unit)- 9, Kolkata.”;
(C)
for serial number 8 and the entries relating thereto, the following serial number and entries shall be
substituted, namely:-
“8.
Principal Chief
Commissioner of
Income-tax, Pune
(Pune)
(i) Chief
Commissioner of
Income-tax, Thane
(Thane)
(i) Principal Commissioner of
Income-tax, (Assessment Unit)-1,
Pune (Pune)
(i) (Assessment Unit)-
1, Pune
(ii) Principal Commissioner of
Income-tax, (Assessment Unit)-2,
Pune(Pune)
(ii) (Assessment
Unit)- 2, Pune
(iii) Principal Commissioner of
Income-tax, (Assessment Unit)-1,
Thane (Thane)
(iii) (Assessment
Unit)- 1, Thane
(iv) Principal Commissioner of
Income-tax, (Verification Unit)-1,
Pune(Pune)
(iv) (Verification
Unit)- 1, Pune
(v) Principal Commissioner of
Income-tax, (Verification Unit)-1,
Thane (Thane)
(v) (Verification
Unit)- 1, Thane
8
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
(vi) Principal Commissioner of
Income-tax, (Review Unit)- 1,
Pune(Pune)
(vi) (Review Unit)-1,
Pune
(ii) Chief
Commissioner of
Income-tax, Nashik
(Nashik)
(i) Principal Commissioner of
Income-tax, (Assessment Unit)-1,
Aurangabad (Aurangabad)
(i) (Assessment Unit)-
1, Aurangabad
(ii) Principal Commissioner of
Income-tax, (Assessment Unit)-1,
Kolhapur (Kolhapur)
(ii) (Assessment
Unit)- 1, Kolhapur
(iii) Principal Commissioner of
Income-tax, (Verification Unit)-1,
Nashik (Nashik)
(iii) (Verification
Unit)- 1, Nashik.”;
(viii)
after the FIRST SCHEDULE, the following Schedule shall be inserted, namely:-
“SECOND SCHEDULE
Sl. No.
Principal Chief Commissioner of
Income-tax (Headquarters)
Principal Commissioner of
Income-tax (Headquarters)
Income-tax Authorities of
Units
(1)
(2)
(3)
(4)
1.
Principal Chief Commissioner of
Income-tax, Kerala (Kochi)
(i) Principal Commissioner of
Income-tax, (Assessment Unit)-I,
Kottayam (Kottayam)
(i) (Assessment Unit)-I,
Kottayam
(ii) Principal Commissioner of
Income-tax, (Assessment Unit)-I,
Thrissur (Thrissur)
(ii) (Assessment Unit)-I,
Thrissur
(iii) Principal Commissioner of
Income-tax, (Verification Unit)-I,
Kochi (Kochi)
(iii) (Verification Unit)-I,
Kochi
2.
Principal Chief Commissioner of
Income-tax, Odisha (Bhubaneshwar)
(i) Principal Commissioner of
Income-tax, (Assessment Unit)-I,
Bhubaneswar (Bhubaneswar)
(i) (Assessment Unit)-I,
Bhubaneswar
(ii) Principal Commissioner of
Income-tax, (Verification Unit)-I,
Cuttack (Cuttack)
(ii) (Verification Unit)-I,
Cuttack
3.
Principal Chief Commissioner of
Income-tax, NER (Guwahati)
(i) Principal Commissioner of
Income-tax, (Assessment Unit)-I,
Dibrugarh (Dibrugarh)
(i) (Assessment Unit)-I,
Dibrugarh
(ii) Principal Commissioner of
Income-tax, (Verification Unit)-I,
Jorhat (Jorhat)
(ii) (Verification Unit)-I,
Jorhat
4.
Principal Chief Commissioner of
Income-tax, Nagpur (Nagpur)
(i) Principal Commissioner of
Income-tax, (Verification Unit)-I,
Nagpur (Nagpur)
(i) (Verification Unit)-I,
Nagpur.”.
2.
This notification shall come into force with immediate effect.
[No. 39 /2024/ F. No. 187/4/2024-ITA-I]
VIKAS SINGH, Director
Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section
(ii) vide number S.O. 2692(E), dated the 10th June, 2022 and subsequently amended by a corrigendum
notification number S.O. 3044(E) dated 4th July, 2022.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.