Notification No. 42/2011

Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of

What this is

Notification No. 42/2011 was published on 19 August 2011. Its subject is Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of.

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.120	s.241, s.243

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 120 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - JURISDICTION OF
NOTIFICATION NO. S.O. 1942(E) [NO. 42/2011 (F. NO. 187/7/2011-ITA.I)], DATED 19-8-2011
SUPERSEDED BY NOTIFICATION NO. SO 3125(E) [NO. 77/2014 (F. No. 187/37/2014 (ITA.I)), DATED 10-12-2014]
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 [43 of 1961], and in supersession of the notifications of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Number(s) S.O. 883(E), dated 14th September, 2001, S.O. 494(E), dated 13th March, 2008, S.O. 855(E), dated 31st May, 2007 and S.O. 856(E), dated 31st May, 2007, the Central Board of Direct Taxes hereby directs that :-

(i)

the Director General of Income-tax specified in column (2) of the Schedule-I annexed to this notification, having his headquarters at the place specified in the corresponding entries in column (3) of the said Schedule shall exercise the powers and perform the functions in respect of such territorial area or of such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases, in respect of which the Directors of Income-tax specified in the corresponding entries in column (4) of the said Schedule are having jurisdiction;

(ii)

the Directors of Income-tax specified in column (2) annexed to this notification, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule-2, shall exercise powers and perform functions specified in column (5) of the aforesaid Schedule in respect of territorial areas specified in column (4) of the aforesaid Schedule;

2. The Directors of Income-tax specified in column (2) of the said Schedule-2 shall issue orders in writing to the income-tax authorities subordinate to them for the exercise of such powers under the Income-tax Act by them, which may be specified therein, in respect of territorial areas under their jurisdiction.
Schedule-1

Sl. No.
Designation of Income-tax Authorities
Headquarters
Directors of Income-tax

(1)
(2)
(3)
(4)

1.
Director General of Income-tax (Intelligence and Criminal Investigation), Delhi
New Delhi
(i) Director of Income-tax (Intelligence and Criminal Investigation, Administration), Delhi(ii) Directors of Income-tax (Intelligence and Criminal Investigation)(iii) Directors of Income-tax (Intelligence)

Schedule-2

Sl. No
Designation of Income-tax Authorities
Headquarters
Jurisdiction
Powers and functions

(1)
(2)
(3)
(4)
(5)

1
Director of Income-tax (Intelligence and Criminal Investigation) (Administration), Delhi
Delhi
Area within the limits of all States and Union Territories of India
All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions.

2
Director of Income-tax (Intelligence and Criminal Investigation), Delhi
Delhi
Area within the limits of all States and Union Territories of India
All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions.

3
Director of Income-tax (Intelligence and Criminal Investigation), Mumbai
Mumbai
Area within the limits of all States and Union Territories of India
All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions.

4
Director of Income-tax (Intelligence and Criminal Investigation), Chennai
Chennai, Tamil Nadu
Area within the limits of all States and Union Territories of India
All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions.

5
Director of Income-tax (Intelligence and Criminal Investigation), Kolkata
Kolkata, West Bengal
Area within the limits of all States and Union Territories of India
AH powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions.

6
Director of Income-tax (Intelligence and Criminal Investigation), Chandigarh
Chandigarh
Area within the limits of all States and Union Territories of India
All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions.

7
Director of Income-tax (Intelligence and Criminal Investigation), Jaipur
Jaipur, Rajasthan
Area within the limits of all States and Union Territories of India
All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions.

8
Director of Income-tax (Intelligence and Criminal Investigation), Ahmedabad
Ahmedabad, Gujarat
Area within the limits of all States and Union Territories of India
All powers and functions under Chapter XIIIC of the Income-tax Act, 1961 and all powers under the Act for the exercise of such functions.

9
Director of Income-tax (Intelligence and Criminal Investigation), Lucknow
Lucknow, Uttar Pradesh
Area within the limits of all States and Union Territories of India
All powers and functions under Chapter XIIIC of the Income-tax Act 1961 and all powers under the Act for the exercise of such functions.

10
Director of Income-tax (Intelligence), Guwahati
Guwahati, Assam
Area within the limits of States of Sikkim, Assam, Meghalaya, Mizoram, Manipur, Tripura, Arunachal Pradesh and Nagaland
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4)

11
Director of Income-tax (Intelligence), Kanpur
Kanpur, Uttar Pradesh
Area within the jurisdiction of Commissioners of Income-tax specified against corresponding entries at serial numbers 57 to 65 in the Schedule - I of the Government of India, Central Board of Direct Taxes notification number 732(E), dated 31-7-2001.
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4)

12
Director of Income-tax (Intelligence), Patna
Patna, Bihar
Area within the States of Bihar and Jharkhand
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4)

13
Director of Income-tax (Intelligence), Bhopal
Bhopal, Madhya Pradesh
Area within the States of Madhya Pradesh and Chhattisgarh
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4)

14
Director of Income-tax (Intelligence), Pune
Pune, Maharashtra
Area within the State of Maharashtra other than Mumbai Municipal Corporation
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4)

15
Director of Income-tax (Intelligence), Bengaluru
Bengaluru, Karnataka
Area within the State of Karnataka
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4)

16
Director of Income-tax (Intelligence), Hyderabad
Hyderabad, Andhra Pradesh
Area within the State of Andhra Pradesh
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4)

17
Director of Income-tax (Intelligence), Bhubaneswar
Bhubaneswar, Orissa
Area within the State of Orissa
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4)

18
Director of Income-tax (Intelligence), Kochi
Kochi, Kerala
Area within the State of Kerala and Union Territory of Lakshadweep and Minicoy
All powers conferred under the Income-tax Act, 1961 related to and in connection with the collection, collation, verification and dissemination of information in respect of territorial are mentioned in column (4)

■■

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. 155/2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] /SO 4901(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 27 October 2025
Notification No. 50/2024 [F. No. 187/6/2024-TPL] / SO 2209(E) — Minstry of Finance 6 June 2024
Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E) — Ministry of Finance 6 July 2023
Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E) — Ministry of Finance 21 March 2023
Notification No. 10/2023 [F.No. 187/3/2020-ITA-I] / SO 951(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 March 2023
Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022

← Notification No. 43/2011 · Notification No. 41/2011 →

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.