NOTIFICATION
INCOME-TAX ACT
Section 120 of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of - Amendments in Notification No. SO 2022(E), dated 30-11-2007
NOTIFICATION NO. 47/2009 [F. NO. 187/17/2007-IT(A-I) PART DATED 1-6-2009
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 makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, vide number S.O. 2022(E), published in the Gazette of India, Part II, section 3, sub-section (ii) dated 30th November, 2007.
In the said notification, in the Schedule for column number 4 and the entries relating thereto, following entry shall be substituted, namely :—
SCHEDULE
|
S.No.
|
Designation of
Income-tax
authority
|
Headquarter
|
Jurisdiction
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
Commissioner of
Income-tax
(Large Taxpayer
Unit), Chennai
|
Chennai
|
"All
cases which are presently under the
jurisdiction of Chief Commissioner of
Income-tax, Chennai-I to VI, Chennai,
Director General of Income-tax
(Investigation), Chennai, Director of
Income-tax (International Taxation),
Chennai, in which Consent Form for
opting for the Large Taxpayer Unit
Scheme has been given, and in which
following payments have been made in
financial year 2004-05 or any subsequent
financial year :—
(a) Duties
of excise in cash or current
account of rupees five crores or more
under the Central Excise Act, 1944; or
(b) Service
tax in cash or current account
of rupees five crores or more under the
Finance Act, 1994 read with Service Tax
Rules, 1994, or
(c) Advance
tax of rupees ten crores or
more under the Income-tax Act, 1961."
|
This notification shall come into force with effect from the date of its publication in the Official Gazette.
nn