SECTION 120 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES -JURISDICTION OF – AMENDMENT IN NOTIFICATION NO. SO 733(E), DATED 31-7-2001
NOTIFICATION NO. 5/2013 [F.NO. 187/14/2012-(ITA-I)], DATED 28-1-2013
In exercise of the powers conferred by sub-section (1) and sub-section (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 (Department of Revenue), Central Board of Direct Taxes, number S.O. 733(E), dated the 31st July, 2001 namely :-
2. In the Schedule-I to the said notification, for serial numbers 24 to 28 and serial number 91, and the entries relating thereto, the following serial numbers and the entries shall be substituted namely:-]
| Sl. No. | Designation of the Income-tax authorities | Headquarters | Jurisdiction |
| 1 | 2 | 3 | 4 |
| “24 | Chief Commissioner of Income-tax-I Chennai | Chennai | (i) Commissioner of Income-tax-I, Chennai(ii) Commissioner of Income-tax(TDS), Chennai |
| 25 | Chief Commissioner of Income-tax-II Chennai | Chennai | (i) Commissioner of Income-tax-II. Chennai(ii) Commissioner of Income-tax-VII, Chennai |
| 26 | Chief Commissioner of Income-tax-Ill, Chennai | Chennai | (i) Commissioner of Income-tax-III, Chennai(ii) Commissioner of Income-tax-VIII, Chennai |
| 27 | Chief Commissioner of Income-tax-IV Chennai | Chennai | (i) Commissioner of Income-tax-IV, Chennai(ii) Commissioner of Income-tax-IX, Chennai |
| 28 | Chief Commissioner of Income-tax-V Chennai | Chennai | (i) Commissioner of Income-tax-V, Chennai(ii) Commissioner of Income-tax-X, Chennai |
| 91 | Chief Commissioner of Income-tax-VI Chennai | Chennai | (i) Commissioner of Income-tax-VI. Chennai(ii) Commissioner of Income-tax, Puducherry” |
2. This notification shall come into force with effect from the 1st May, 2013.
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