MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 3rd October, 2019 (Income-tax)
S.O. 3597(E).—In pursuance of the powers conferred by sub-sections (1), (2) and (5) of Section 120 of the Income-tax Act, 1961(43 of 1961), the Central Board of Direct Taxes hereby directs that the Income-tax Authority of Regional e-Assessment Centres (read as ReAC) specified in column (2) of the Schedule below, having their headquarters at the places mentioned in column (3) of the said Schedule, shall exercise the powers and functions of the Assessing Officer concurrently to facilitate the conduct of e-assessment proceedings in respect of returns furnished under section 139 or in response to notice under sub-section (1) of section 142 of the said Act during any financial year commencing on or after the 1st day of April, 2018 as per the notification numbers S.O. 3264 dated 12th September,2019, S.O. No. 3265 dated 12th September, 2019 and S.O. 3435 dated 23rd September, 2019 published in the Gazette of India, Extraordinary, under Part II, Section 3, Sub-section (ii)
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Source : https://www.incometaxindia.gov.in/communications/notification/notification_77_2016.pdf