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Income-Tax Notification No.66

NOTIFICATION
New Delhi, the 13th August, 2020
(INCOME TAX)

S.O. 2758(E).— In pursuance of the powers conferred by sub-sections (1) and (2) and (5) of
section 120 and section 133C of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said
Act), read with rule 12 D of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby-
(a) authorises that the Principal Commissioners of Income-tax (Regional e-Assessment Centre)
(Verification Unit) [(hereinafter referred to as PCIT (ReAC) (VU)] specified in column (2) of the Schedule
(hereinafter referred to as the said Schedule) annexed hereto, having headquarters at the places specified in
the corresponding entry in column (3) of the said Schedule, to exercise the concurrent powers along with
any other authority under the said Act and to hold additional charge and act as Prescribed Authority, in
respect of such territorial areas or such cases or class of cases or such persons or class of persons specified
in the corresponding entry in column (4) of the said Schedule and in respect of all income or class of
income thereof;


(b) authorises the Principal Commissioners of Income-tax (ReAC) (VU) specified in column (1) of the said
Schedule to issue orders in writing for the exercise of powers and performance of functions by the
Additional Commissioners of Income-tax (ReAC) (VU) or Joint Commissioners of Income-tax (ReAC)
(VU), who are subordinate to him, in respect of such territorial areas or such persons or classes of persons
or of such income or class of income or of such cases or class of cases specified in the corresponding entry
in column (4) of the said Schedule;
(c) authorises the Additional Commissioners of Income-tax (ReAC) (VU) or the Joint Commissioners of
Income-tax (ReAC) (VU) referred to in clause (b), to issue orders in writing for the exercise of powers and
performance of functions by the Deputy Commissioners of Income-tax (ReAC) (VU)/ Assistant
Commissioners of Income-tax (ReAC) (VU) / Income-tax Officers (ReAC) (VU), who are subordinate to
them, in respect of such territorial areas or such persons or classes of persons or of such income or class of
income or of such cases or class of cases specified in the corresponding entry in column (4) of the said
Schedule in respect of which the Additional Commissioners or Joint Commissioners of Income-tax
((ReAC) (VU) are authorised by the Principal Commissioners of Income-tax (ReAC) (VU) under the clause
(b) above:


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