SECTION 120 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – JURISDICTION OF – SPECIFIED DGIT (SYSTEMS) TO EXERCISE POWERS & FUNCTIONS OF CIT, CENTRALISED PROCESSING CELL (TDS)
NOTIFICATION NO. 16/2013 [F.NO. 187/5/2013-ITA-I]/SO 462(E), DATED 26-2-2013
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 the Director General of Income-tax (Systems) 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 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.
Designation of Income-tax Authority
Director General of Income-tax (Systems)
Commissioner of Income-tax, Centralised Processing Cell (TDS)
2. This notification shall come into force from the date of its publication in the Official Gazette.