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SECTION 120 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - JURISDICTION OF - SPECIFIED CIT TO EXERCISE CONCURRENT POWERS & FUNCTIONS OF SPECIFIED AUTHORITIES

NOTIFICATION NO. 17/2013 [F. NO. 187/5/2013-ITA-I]/SO 461(E), DATED 26-2-2013

In exercise of the 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-

(a) directs that the Commissioner of Income-tax specified in column (2) of the Schedule hereto annexed, having his headquarters at the place specified in the corresponding entry in column (3) of the said Schedule, shall exercise the concurrent powers-

(i) of processing of statement of tax deducted at source (hereinafter referred to as "statement") under sub-section (1) of section 200A of the Income-tax Act, 1961;

(ii) of rectifying the mistakes which are apparent from processing of the statement under section 154 of the Income-tax Act, 1961;

(iii) to set off or adjust refunds against outstanding tax liability of the deductor under section 245 of the Income-tax Act, 1961; and

(iv) to issue notice of demand under section 156 of the Income-tax Act, 1961,

in respect of such cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule;

(b) authorizes the Commissioner of Income-tax specified in column (2) of the Schedule to issue orders in writing for the exercise of the powers and performance of the functions by the Additional Commissioners or Joint Commissioners of Income-tax, who are subordinate to him, in respect of such cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule;

(c) authorizes the Additional Commissioners or Joint Commissioners of Income-tax, referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to them, in respect of such cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule, in respect of which such Additional Commissioners or Joint Commissioners of Income-tax are authorized by the Commissioner of Income-tax under clause (b) of this notification.

Schedule

SI. No.

Designation of Income-tax Authority

Headquarters

Jurisdiction

(1)

(2)

(3)

(4)

Commissioner of Income-tax, Centralised Processing Cell (TDS)

New Delhi

1. All cases where the statement of tax deducted at source is liable to be furnished under Chapter XVH-B of the Income-tax Act, 1961 by the deductor.

2. All cases where the statement is liable to be furnished by the Pay and Accounts Officer or Treasury Officer or Cheque Drawing and Disbursing Officer or any other person by whatever name called to whom the deductor reports the tax so deducted, under Chapter XVII-B of the Income-tax Act, 1961, read with rule 30 of the Income-tax Rules, 1962.

3. All cases where certificates have been issued under section 195 or section 197 of the Income-tax Act, 1961.

4. All cases where declaration has been furnished under section 197A of the Income-tax Act, 1961.

5. All cases where information relating to any payment or sum has been furnished under sub-section (6) of section 195 of the Income-tax Act, 1961.

6. All cases where a statement or declaration or information has been furnished regarding any payment or sum without deduction of tax at source or deduction at a lower rate under Chapter XVII-B of the Income-tax Act, 1961.

7. Any other case or class of cases which the Board may direct from time to time.

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

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