Income Limits for Assigning Cases to ITO, AC/DC

Income Limits for Assigning Cases to ITO, AC/DC

CBDT has received representations from taxpayers, especially from moffussil areas that the existing monetary limits for assigning cases for ITOs and DCs / ACs is causing hardship to the taxpayers, as it results in transfer of their cases to a DC/AC who is located in a different station which increases their cost of compliance. The board has considered the matter and is of the opinion that the existing limits need to be revised to remove the abovementioned hardships.  

As increase in monetry limit also considered desirable in view of increase in the scale of trade and industry since 2001, when the present income limit was introduced. 

The limits of AOs for assessment has been revised w.e.f. 01.04.2011 by the CBDT as follows: 

 Metro Cities are Ahmedabad, Bangalore, Chennai, Delhi, Kolkata, Hyderabad, Mumbai and Pune.

CBDT Instruction No. 01/2011; Dated January 31, 2011