Notification No. 39/2017 [F. No. 187/13/2015-ITA-I] / SO 1590(E)

Last updated: 24 May 2017

Notice Date : 16 May 2017

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 39/2017

New Delhi, the 16th May, 2017

(Income-tax)

S.O. 1590(E). – In exercise of the powers conferred by sub sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), read with section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015) (hereinafter referred to as ‘the Act’), the Central Board of Direct Taxes hereby authorises the Director General of Income-tax specified in column (2) of Schedule annexed hereto, or the Principal Director or Director of Income-tax specified in column (4) of the Schedule to issue orders in writing for the exercise of the concurrent powers and performs the functions of an Assessing Officer to an Assistant Director of Income-tax or Deputy Director of Income-tax who are subordinate to them, in respect of cases or class of cases falling within the territorial areas specified in column (6) of the Schedule for the purpose of the said Act.

SCHEDULE

Sr. No.	Director General of Income-tax (Investigation)	Head Quarters	Principal Director /Director of Income tax (Investigation)	Head Quarters	Territorial areas
(1)	(2)	(3)	(4)	(5)	(6)
1.	Director General of Income-tax (Investigation), Gujarat	Ahmedabad	Principal Director/ Director of Incometax (Investigation), Ahmedabad	Ahmedabad	Areas within the limits of the: (a) Union territory of Diu; and (b) following revenue districts in the State of Gujarat (including any district carved out from these subsequently): (i) Kachchh (ii) Dwarka (iii) Porbandar (iv) Jamnagar (v) Morvi (vi) Surendranagar (vii) Botad (viii) Bhavnagar (ix) Amreli (x) Junagadh (xi) Gir Somnath (xii) Rajkot (xiii) Ahmedabad (xiv) Gandhinagar (xv) Patan (xvi) Mahesana (xvii) Banaskantha (xviii) Sabarkantha (xix) Aravali
			Principal Director/ Director of Incometax (Investigation), Surat	Surat	Areas within the limits of the: (a) Union territory of Dadra and Nagar Haveli (b) Daman; and (c) following revenue districts in the State of Gujarat (including any district carved out from these subsequently): (i) Kheda (ii) Nadiad (iii) Anand (iv) Mahisagar (v) Panchmahal (vi) Dahod (vii) Vadodara (viii) Chhota Udaipur (ix) Narmada (x) Surat (xi) Tapi (xii) Dang (xiii) Navsari (xiv) Valsad (xv) Bharuch
2	Director General of Income-tax (Investigation), Karnataka and Goa	Bengaluru	Principal Director/ Director of Income tax (Investigation), Bengaluru	Bengaluru	Areas within the limits of revenue districts in the State of Karnataka (including any district carved out from these subsequently): (i) Bengaluru Urban (ii) Bengaluru Rural (iii) Kolar (iv) Chickballapur (v) Ramanagaram (vi) Tumkur (vii) Dakshin Kannada (viii) Udupi (ix) Uttara Kannada (x) Shimoga (xi) Mysore (xii) Mandya (xiii) Chamarajanagara (xiv) Hassan (xv) Chikmagalur (xvi) Kodagu
			Principal Director/ Director of Income tax (Investigation), Panaji	Panaji	Areas within the limits of the State of Goa; and Following revenue districts of the State of Karnataka (including any district carved out from these subsequently): (i) Belgaum (ii) Bagalkot (iii) Bijapur (iv) Dharwad (v) Haveri (vi) Davangere (vii) Gadag (viii) Gulbarga (ix) Bidar (x) Raichur (xi) Yadgir (xii) Bellary (xiii) Chitradurga (xiv) Koppal
3.	Director General of Income-tax (Investigation), Madhya Pradesh and Chhattisgarh	Bhopal	Principal Director/ Director of Income tax (Investigation), Bhopal	Bhopal	Areas within the limits of the State of Madhya Pradesh
			Principal Director/ Director of Income tax (Investigation), Raipur	Raipur	Areas within the limits of the State of Chhattisgarh
4.	Director General of Income-tax (Investigation), North West Region	Chandigarh	Principal Director/ Director of Income tax (Investigation), Chandigarh	Chandigarh	Areas within the limits of the States of Haryana and Himachal Pradesh and Union territory of Chandigarh
			Principal Director/ Director of Income tax (Investigation), Ludhiana	Ludhiana	Areas within the limits of the States of Punjab and Jammu and Kashmir
5.	Director General of Income-tax (Investigation), Tamil Nadu and Puducherry	Chennai	Principal Director/ Director of Income tax (Investigation), Chennai	Chennai	Areas within the limits of the State of Tamilnadu and Union territory of Puducherry (including Karaikal but excluding Mahe and Yanam)
6.	Director General of Income-tax (Investigation), Delhi	Delhi	Principal Director/ Director of Income tax (Investigation), Delhi – 1	Delhi	Areas within the limits of the National Capital Territory of Delhi
			Principal Director / Director of Income tax (Investigation), Delhi – 2	Delhi	Areas within the limits of the National Capital Territory of Delhi
7.	Director General of Income-tax (Investigation), Andhra Pradesh, Odisha and Telangana	Hyderabad	Principal Director/Director of Income-tax (Investigation), Hyderabad	Hyderabad	Areas within the limits of the States of Andhra Pradesh and Telangana; and Yanam of Union territory of Puducherry
			Principal Director/Director of Income-tax (Investigation), Bhubaneswar	Bhubaneswar	Areas within the limits of the State of Odisha

8.	Director General of Income-tax (Investigation), Rajasthan	Jaipur	Principal Director/Director of Income-tax (Investigation), Jaipur	Jaipur	Areas within the limits of the State of Rajasthan
9.	Director General of Income-tax (Investigation), Kerala	Kochi	Principal Director/Director of Income-tax (Investigation), Kochi	Kochi	Areas within the limits of the state of Kerala (including Union territory) of Lakshadweep; and Mahe of Union territory of Puducherry
10.	Director General of Income-tax (Investigation), West Bengal, Sikkim and North Eastern Region	Kolkata	Principal Director/ Director of Incometax (Investigation), Kolkata	Kolkata	Areas within the limits of the States of West Bengal and Sikkim, Union territory of Andaman and Nicobar Islands
			Principal Director/Director of Income-tax (Investigation), Guwahati	Guwahati	Areas within the limits of the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura
11.	Director General of Income-tax (Investigation), Uttar Pradesh and Uttarakhand	Lucknow	Principal Director/Director of Income-tax (Investigation), Lucknow	Lucknow	Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand: (i) Lucknow (ii) Barabanki (iii) Basti (iv) Faizabad (v) Gonda (vi) Hardoi (vii) Jaunpur (viii) Pratapgarh (ix) Rae Bareilly (x) Chhatrapati Shahuji Maharaj Nagar (Amethi) (xi) Sultanpur (xii) Sitapur (xiii) Unnao (xiv) Lakhimpur Kheri (xv) Bareilly (xvi) Pilibhit (xvii) Balrampur (xviii) Bahraich (xix) Ambedkar Nagar (xx) Pithoragarh (xxi) Udham Singh Nagar (xxii) Bageshwar (xxiii) Nainital (xxiv) Almora (xxv) Champawat (xxvi) Shahjahanpur (xxvii) Allahabad (xxviii) Azamgarh (xxix) Chandauli (xxx) Deoria (xxxi) Fatehpur (xxxii) Ghazipur (xxxiii) Gorakhpur (xxxiv) Kaushambi (xxxv) Kushinagar (xxxvi) Maharajganj (xxxvii) Mau (xxxviii) Mirzapur (xxxix) Sant Ravidas Nagar (xl) Sonbhadra (xli) Varanasi (xlii) Ballia (xliii) Moradabad (xliv) Bijnor (xlv) Jyotiba Phule Nagar i.e., Amroha (xlvi) Rampur (xlvii) Badaun (xlviii) Sant Kabir Nagar (xlix) Siddhartha Nagar (l) Srawasti (li) Sambhal
			Principal Director/ Director of Income tax (Investigation), Kanpur	Kanpur	Areas within the limits of following revenue districts of the States of Uttar Pradesh and Uttarakhand: (i) Banda (ii) Chitrakut (iii) Hamirpur (iv) Jalaun (v) Ramabai Nagar (Kanpur Dehat) (vi) Mohoba (vii) Kannauj (viii) Meerut (ix) Baghpat (x) Ghaziabad (xi) Muzaffarnagar (xii) Hapur (xiii) Agra (xiv) Etah (xv) Aligarh (xvi) Auraiya (xvii) Hathras (xviii) Etawah (xix) Farrukhabad (xx) Jhansi (xxi) Lalitpur (xxii) Mathura (xxiii) Firozabad (xxiv) Mainpuri (xxv) Kanshiram Nagar (xxvi) Gautam Buddha Nagar (xxvii) Bulandshahr (xxviii) Chamoli (xxix) Dehradun (xxx) Haridwar (xxxi) Pauri (xxxii) Rudraprayag (xxxiii) Saharanpur (xxxiv) Tehri Garhwal (xxxv) Uttarkashi (xxxvi) Kanpur (xxxvii) Shamli
12.	Director General of Income-tax (Investigation), Mumbai	Mumbai	Principal Director/ Director of Income tax (Investigation), Mumbai – 1	Mumbai	Areas within the limits of Municipal corporations of Greater Mumbai and Navi Mumbai
			Principal Director/ Director of Incometax (Investigation), Mumbai – 2	Mumbai	Areas within the limits of Municipal corporations of Greater Mumbai and Navi Mumbai
13.	Director General of Income-tax (Investigation), Bihar and Jharkhand	Patna	Principal Director/ Director of Incometax (Investigation), Patna	Patna	Areas within the limits of the States of Bihar and Jharkhand
14.	Director General of Income-tax (Investigation), Maharashtra (Except Mumbai)	Pune	Principal Director/ Director of Income tax (Investigation), Pune	Pune	Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Pune (ii) Satara (iii) Sangli (iv) Solapur (v) Sindhudurg (vi) Palghar (vii) Thane (viii) Raigarh (ix) Ratnagiri (x) Ahmadnagar (xi) Kolhapur in the State of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income tax, Pune and Chief Commissioner of Income tax, Thane
			Principal Director / Director of Income tax (Investigation), Nagpur	Nagpur	Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Gadchiroli (ii) Gondia (iii) Bhandara (iv) Nagpur (v) Chandrapur (vi) Amravati (vii) Wardha (viii) Yavatmal (ix) Washim (x) Akola (xi) Buldhana (xii) Hingoli (xiii) Nanded (xiv) Parbhani (xv) Jalna (xvi) Aurangabad (xvii) Jalgaon (xviii) Dhule (xix) Nandurbar (xx) Nasik (xxi) Beed (xxii) Latur (xxiii) Osmanabad in the State of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income tax, Nagpur and Chief Commissioner of Income tax, Nasik