Section 120 of Income-tax Act, 1961 - Jurisdiction of income-tax authorities

notification no. 285/2007 [f. no. 187/17/2007-ita-i], dated 30-11-2007

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 directs that Commissioner specified in column (2) of the Schedule below, having his head­quarters at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases in respect of which the Commissioner of Income-tax specified in the correspond­ing entries in column (4) of the said Schedule has jurisdiction vested in him.

Schedule

S.No.

Designation of Income-tax Authority

Headquar­ters

Jurisdiction

(1)

(2)

(3)

(4)

1.

Chief Commissioner (Large Taxpayer Unit) Chennai

Chennai

Commissioner of Income-tax (Large Taxpayer Unit) Chennai

 

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