Notification No. 110

Section 269B of the Income-tax Act, 1961 - Competent Authority - A Joint Commissioner Authorised by the Central Government to Perform the Functions of A Competent Authority - Notified Competent Authority

What this is

Notification No. 110 was published on 23 December 2008. Its subject is Section 269B of the Income-tax Act, 1961 - Competent Authority - A Joint Commissioner Authorised by the Central Government to Perform the Functions of A Competent Authority - Notified Competent Authority.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.2	s.2, s.346, s.355
s.269B	no counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SECTION 269B OF THE INCOME-TAX ACT, 1961 - COMPETENT AUTHORITY - A JOINT COMMISSIONER AUTHORISED BY THE CENTRAL GOVERNMENT TO PERFORM THE FUNCTIONS OF A COMPETENT AUTHORITY - NOTIFIED COMPETENT AUTHORITY

NOTIFICATION NO. 110/2008 [S.O. 2959(E)], DATED 23-12-2008

In exercise of the powers conferred by sub-section (1) of section 269B of the Income-tax Act, 1961 (43 of 1961), the Central Government, in supersession of all the earlier notifications on the subject, except as respects things done or omitted to be done under those notifications, hereby authorizes every Joint Commissioner of Income-tax as defined in sub-section (28C) of section 2 of the Income-tax Act, 1961 as specified in column (2) of the Table below to perform the functions of a competent authority under Chapter XX-A of the said Act within the territorial jurisdiction as specified in the corresponding entry in column (3) of the said table.

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

Table

Sl. No.

Competent Authority

Territorial Jurisdiction

(1)

(2)

(3)

1.

Joint or Additional Commissioner of Income-tax, Range-5, Ahmedabad.

Areas lying within the territorial limits of Gujarat State.

2.

Joint or Additional Commissioner of Income-tax, Range-6, Bangalore.

Areas lying within the territorial limits of Karnataka and Goa States.

3.

Joint or Additional Commissioner of Income-tax, Range-1, Bhopal.

Areas lying within the territorial limits of Madhya Pradesh and Chhatisgarh States.

4.

Joint or Additional Commissioner of Income-tax, Range-1, Cochin.

Areas lying within the territorial limits of Kerala State.

5.

Joint or Additional Commissioner of Income-tax, Range-1, Lucknow.

Areas lying within the territorial limits of Uttar Pradesh and Uttarakhand States.

6.

Joint or Additional Commissioner of Income-tax, Range-1, Jaipur.

Areas lying within the territorial limits of Rajasthan State.

7.

Joint or Additional Commissioner of Income-tax, Range-4, Delhi.

Areas lying within the territorial limits of National Capital Territory of Delhi.

8.

Joint or Additional Commissioner of Income-tax, Range-1, Chandigarh.

Areas lying within the territorial limits of Haryana, Himachal Pradesh and Punjab States and Union territory of Chandigarh.

9.

Joint or Additional Commissioner of Income-tax, Range-2(1), Mumbai.

Areas lying within the territorial limits of Maharashtra State.

10.

Joint or Additional Commissioner of Income-tax, Range-4, Kolkata.

Areas lying within the territorial limits of West Bengal State.

11.

Joint of Additional Commissioner of Income-tax, Range-4, Chennai.

Areas lying within the territorial limits of Tamilnadu State and Union territory of Pondicherry.

12.

Joint or Additional Commissioner of Income-tax, Range-2, Hyderabad.

Areas lying within the territorial limits of Andhra Pradesh State.

13.

Joint or Additional Commissioner of Income-tax, Range-1, Bhubaneswar.

Areas lying within the territorial limits of Orissa State.

14.

Joint or Additional Commissioner of Income-tax, Range-1, Guwahati.

Areas lying within the territorial limits of Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland and Tripura States.

15.

Joint or Additional Commissioner of Income-tax, Range-1, Patna.

Areas lying within the territorial limits of Bihar and Jharkhand States.

[F. No. 316A/2/2008-OT]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 89/2026-CBDT [F. No. 164/1/2026-ITA-1] / SO 3936(E) — Ministry of Finance 17 July 2026
Notification No. 75/2026 [F. No. 275/18/2026-IT(B)] / SO 3610(E) : TDS Exemption on Ship Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 74/2026 [F. No. 275/16/2026-IT(B)] / SO 3609(E) : TDS Exemption on Aircraft Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 65/2025 [F. No. 300196/4/2019-ITA-I] / S.O. 2739(E) — Ministry of Finance 19 June 2025
Notification No. 56 /2025 [F.No.300164/4/2024-ITA-1] / SO 2576(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 12 June 2025
Notification No. 52/2025 [F. No. 300164/5/2024-ITA-1] / SO 2447(E) — Ministry of Finance 30 May 2025

← Notification No. 111 · Notification No. 106 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.