Notification No. 24/2021 [F. No. 187/3/2020-ITA-I] / SO 1436(E)

NOTIFICATION
New Delhi, the 31st March, 2021
(Income-tax)

S.O. 1436(E).—In exercise of the powers conferred by sub-sections (1), (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 12D of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby- (a) authorises that the Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) [(hereinafter referred to as PCIT (ReFAC)(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 (ReFAC)(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 (ReFAC) (VU) or Joint Commissioners of Income-tax (ReFAC) (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; (c) authorises the Additional Commissioners of Income-tax (ReFAC)(VU) or the Joint Commissioners of Income-tax (ReFAC)(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 (ReFAC) (VU)/ Assistant Commissioners of Income-tax (ReFAC) (VU) / Income-tax Officers (ReFAC) (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 (ReFAC) (VU) are authorised by the Principal Commissioners of Income-tax (ReFAC) (VU) under the clause (b) above:

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