Thursday , January 29, 2026 |   21:55:02 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
Tiger Global: SC exorcises ghost of Azadi, Vodafone & CBDT Circular (See TII Edit) TP - Where clause (i) of section 92BA, was omitted vide the Finance Act, 2017, it cannot then be applied onto ongoing proceedings to frame TP adjustment: ITAT (See Breaking News) TP - Payment of technical support service charges by assessee to its AEs with mark up of 5% over and above actual cost incurred by AEs is to be accepted to be at ALP: ITAT (See Breaking News) DTAA - Filing of Form 67 is a procedural or directory requirement & not mandatory in nature: ITAT (See Breaking News) I-T - If assessee had borrowed money from partnership firm and repaid loan, without deriving any benefit, such transactions resulting in merely transferring liability of assessee can't be taxed as unexplained cash credit u/s 68: ITAT (See Breaking News) DTAA - Services of developing technologies & collaborating with academic institutions, involve transfer of technical knowledge or expertise so as to satisfy 'make available' condition required under DTAA: ITAT (See Breaking News) TP - Where impact of extended credit period is subsumed within working capital adjustment while benchmarking operating margins, separate adjustment for notional interest on receivables is unwarranted: ITAT (See Breaking News) TP - Incentive granted under state industrial policy is capital subsidy aimed at promoting industrial development in backward areas & so qualifies as capital receipt not chargeable to tax: ITAT (See Breaking News) I-T - If very foundation for issuing higher-rate TDS certificate is non-existent, certificates directing TDS deduction at higher rate on payments made to group entities, no longer survives: HC (See Breaking News) TP - DRP cannot ignore to discharge its statutory duty by merely approving conclusions of TPO without recording independent findings: HC (See Breaking News) DTAA - Payments made by Indian entities to Japan-based company being reimbursements for salaries paid to seconded employees, cannot be deemed to be Fees for Technical Services: ITAT (See Breaking News)
 
TII SEARCH
 
 
   
Home >>
 

CBDT specifies jurisdiction of certain Income Tax commissionerates
By TII News Service
Jun 28, 2022 , New Delhi

    

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI

NOTIFICATION NO

71/2022, Dated: June 28, 2022

S.O. 2926(E).- In exercise of powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments in the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No.70/2014 dated the 13th November, 2014, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2915(E) dated the 13th November, 2014 namely:-

In the said Notification, for SCHEDULE-II, the following Schedule shall be substituted, namely:-

"SCHEDULE-II

Sl. No.
Chief Commissioner of Income-tax (Central)
Headquarters
Principal Commissioner/Commissioner of Income-tax (Central)
Headquarters
(1)
(2)
(3)
(4)
(5)
1. Chief Commissioner of Income-tax (Central), Delhi Delhi

(i) Principal Commissioner /Commissioner of Income-tax (Central), Delhi -1

(ii) Principal Commissioner/ Commissioner of Income-tax (Central), Delhi - 2

Delhi

Delhi

 

2. Chief Commissioner of Income-tax (Central)-2, Delhi Delhi

(iii) Principal Commissioner /Commissioner of Income-tax (Central), Delhi - 3

(iv) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai -1

Delhi

Mumbai

3. Chief Commissioner of Income-tax (Central), Mumbai -1 Mumbai

(v) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 2

(vi) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 3

Mumbai

Mumbai

4. Chief Commissioner of Income-tax (Central), Mumbai - 2 Mumbai (vii) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 4 Mumbai

2. This notification shall come into force from the date of publication in the Official Gazette.

[F. No. 187/3/2020-ITA-I]

(Sourabh Jain)
Under Secy.

Note: The Principal Notification No.70/2014 was published in the Gazette of India, Extraordinary, Part - II, Section 3, Sub-section (ii) vide S.O. 2915 (E) dated the 13th November, 2014 read with Corrigendum SO. 2922 (E) dated 15th November, 2014 and last amended by Notification No. 14/2021 vide S.O. 1160 (E) dated the 11th March, 2021 published in the Gazette of India, Extraordinary, Part - II, Section 3, Sub-section (ii) vide S.O. 1160 (E) dated the 11th March, 2021.

 
 
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII
  • DTAA
  • Circulars (I-T Act, 1922)
  • Limited Treaties
  • Other Treaties
  • TIEAs
  • Notifications
  • Circulars
  • Relevant Sections of I-T Rules,1962
  • Instructions
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • MLI
  • Relevant Portion of I-T Act,1922
  • GAAR
  • MAP
  • OECD Conventions
  • Draft Guidelines
  • DTC Bill
  • Committee Reports
  • FATCA
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • UN Model Taxation
  • Miscellaneous
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
  • APA Annual Report
  • APA Rules
  • Miscellaneous
  • Relevant Sections of Act
  • Instructions
  • Circulars
  • Notifications
  • Draft Notifications
  • Forms
  • TP Rules
  • APA FAQ
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • FDI Circulars
  • RBI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • INTELLECTUAL PROPERTY
  • CBR Act
  • NBFC Report
  • Black Money Act
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • Multimodal Transportation
  • Vienna Convention
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • MCA Circular
  • Limitation Act
  • Type of Visa
  • SSAs
  • EPFO
  • Acts
  • FAQs
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifications
  • Arbitration
  • Model Text
  • Agreements
  • Relevant Portion of I-T Act
  • I-T Rules, 1962
  • Circulars
  • MISC
  • Notification
  • About Us
  • Contact Us
  •  
     
    A Taxindiaonline Website. Copyright © 2010-2025 | Privacy Policy | Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.