Notification No. 39/2024 [F. No. 187/4/2024-ITA-I] / SO 1760(E)

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Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. The Hindi of the bilingual gazette is not reproduced: these files use a legacy Devanagari font that does not survive extraction, and a garbled transliteration would be worse than none. It is in the department’s file. For anything you rely on, read the file itself.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 22nd April, 2024 (INCOME TAX) S.O. 1 760 (E). — In exercise of the powers conf erred by section 118 of the Income - tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes number S.O.2692 (E), dated the 10th June, 2022, read with corrigendum notification number S.O.3044(E) dated the 4th July,2022 published in the Gazette of India, Extraordinary, Part II, section 3, sub - section (ii), namely: - In the said notification,

(i) in clause (a), for the words “Schedule below (hereinafter referred to as the said Schedule)”, the words “First Schedule” shall be substituted;

(ii) in clause (b), for the words “said Schedule” at both the places where they occur, the words “First Sc hedule” shall respectively be substituted;

(iii) in clause (c), - (A) for the words “said Schedule” at both the places where they occur, the words “First Schedule” shall respectively be substituted; (B) the word “and” shall be omitted;

(iv) in clause (d), f or the words “said Schedule”, the words “First Schedule” shall be substituted;

(v) after clause (d), the following clauses shall be inserted, namely: - “(e) Principal Commissioners of Income - tax as specified in column

(3) of the Second Schedule shall be sub ordinate to the Principal Chief Commissioners of Income - tax as specified in column

(2) of the said Schedule; and

(f) Income - tax Authorities of Units as specified in column

(4) of the Second Schedule shall be subordinate to the Principal Commissioners of Income - tax as specified in column

(3) of the said Schedule.”;

(vi) after clause

(e) and

(f) as so inserted, for the heading “ SCHEDULE ”, the heading “ FIRST SCHEDULE ” shall be substituted ;

(vii) in the First Schedule, - (A) for serial number 3 and the entries relating thereto, the following serial number and entries shall be substituted, namely: -

6 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3( ii )] “3. Principal Chief Commissioner of Income - tax, Tamil Nadu and Puducherry (Chennai)

(i) Chief Commissioner of Income - tax, Chennai - 4 (Chennai)

(i) Principal Commissioner of Income - tax, (Assessment Unit) - 1, Chennai (Chennai)

(i) (Assessment Unit) - 1, Chennai

(ii) Principal Commissioner of Income - tax, (Assessment Unit) - 2, Chennai (Chennai)

(ii) ( Assessment Unit) - 2, Chennai

(iii) Principal Commissioner of Income - tax, (Assessment Unit) - 3, Chennai (Chennai)

(iii) (Assessment Unit) - 3, Chennai

(iv) Principal Commissioner of Income - tax, (Assessment Unit) - 4, Chennai (Chennai)

(iv) (Assessment U nit) - 4, Chennai

(v) Principal Commissioner of Income - tax, (Review Unit) - 1, Chennai (Chennai)

(v) (Review Unit) - 1, Chennai

(ii) Chief Commissioner of Income - tax, Chennai - 3 (Chennai)

(i) Principal Commissioner of Income - tax, (Assessment Unit) - 5, Che nnai (Chennai)

(i) (Assessment Unit) - 5, Chennai

(ii) Principal Commissioner of Income - tax, (Assessment Unit) - 6, Chennai (Chennai)

(ii) (Assessment Unit) - 6, Chennai

(iii) Principal Commissioner of Income - tax, (Verification Unit) - 1, Chennai (Chenna i)

(iii) (Verification Unit) - 1, Chennai

(iv) Principal Commissioner of Income - tax, (Review Unit) - 2, Chennai (Chennai)

(iv) (Review Unit) - 2, Chennai

(iii) Chief Commissioner of Income - tax, Tiruchirappalli (Tiruchirappalli )

(i) Principal Commission er of Income - tax, (Assessment Unit) - 1, Salem (Salem)

(i) (Assessment Unit) - 1, Salem

(ii) Principal Commissioner of Income - tax, (Verification Unit) - 1, Coimbatore (Coimbatore)

(ii) (Verification Unit) - 1, Coimbatore

(iii) Principal Commissioner of I ncome - tax, (Verification Unit) - 1, Trichy (Trichy)

(iii) (Verification Unit) - 1, Trichy.”; (B) for serial numbers 5 and 6 and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely: - “5. Principal Chief Commissioner of Income - tax, Andhra Pradesh and Telangana (Hyderabad)

(i) Chief Commissioner of Income - tax, Vijayawada (Vijayawada)

(i) Principal Commissioner of Income - tax, (Assessment Unit) - 1, Hyderabad (Hyderabad)

(i) (Assessment Unit) - 1, Hyderaba d

(ii) Principal Commissioner of Income - tax, (Assessment Unit) - 2, Hyderabad (Hyderabad)

(ii) (Assessment Unit) - 2, Hyderabad

(iii) Principal Commissioner of Income - tax, (Assessment Unit) - 3, Hyderabad (Hyderabad)

(iii) (Assessment Unit) - 3, Hyderaba d

(iv) Principal Commissioner of Income - tax, (Assessment Unit) - 4, Hyderabad (Hyderabad)

(iv) (Assessment Unit) - 4, Hyderabad

(v) Principal Commissioner of Income - tax, (Verification Unit) - 1, Hyderabad (Hyderabad)

(v) (Verification Unit) - 1, Hyderaba d

(vi) Principal Commissioner of Income - tax, (Review Unit) - 1, Hyderabad (Hyderabad)

(vi) (Review Unit) - 1, Hyderabad

(ii) Chief Commissioner of Income - tax,

(i) Principal Commissioner of Income - tax, (Assessment Unit) - 1, Visakhapatnam (Visakhapatnam)

(i) (Assessment Unit) - 1, Visakhapatnam

[ I I — 3(ii ) ] : 7 Visakhapatnam (Visakhapatnam)

(ii) Principal Commissioner of Income - tax, (Verification Unit) - 1, Guntur (Guntur)

(ii) (Verification Unit) - 1, Guntur 6. Principal Chief Commissioner of Income - tax, West Bengal and Sikkim.(Kolkata)

(i) Chief Commissioner of Income - tax, Kolkata - 6 (Kolkata)

(i) Principal Commissioner of Income - tax, (Assessment Unit) - 1, Kolkata (Kolkata)

(i) (Assessment Unit) - 1, Kolkata

(ii) Principal Commissioner of Income - tax, (Assessment Unit) - 2, Kolkata (Kolkata)

(ii) (Assessment Unit) - 2, Kolkata

(iii) Principal Commissioner of Income - tax, (Assessment Unit) - 3, Kolkata (Kolkata)

(iii) (Assessment Unit) - 3, Kolkata

(iv) Principal Commissioner of Income - tax, (Review Unit) - 1, Kolkata (Ko lkata)

(iv) (Review Unit) - 1, Kolkata

(ii) Chief Commissioner of Income - tax, Kolkata - 3(Kolkata)

(i) Principal Commissioner of Income - tax, (Assessment Unit) - 4, Kolkata (Kolkata)

(i) (Assessment Unit) - 4, Kolkata

(ii) Principal Commissioner of Income - t ax, (Assessment Unit) - 5, Kolkata(Kolkata)

(ii) (Assessment Unit) - 5, Kolkata

(iii) Principal Commissioner of Income - tax, (Assessment Unit) - 6, Kolkata(Kolkata)

(iii) (Assessment Unit) - 6, Kolkata

(iv) Principal Commissioner of Income - tax, (Review Un it) - 2, Kolkata(Kolkata)

(iv) (Review Unit) - 2, Kolkata

(iii) Chief Commissioner of Income - tax, Kolkata - 4(Kolkata)

(i) Principal Commissioner of Income - tax, (Assessment Unit) - 7, Kolkata (Kolkata)

(i) (Assessment Unit) - 7, Kolkata

(ii) Principal Commi ssioner of Income - tax, (Assessment Unit) - 8, Kolkata (Kolkata)

(ii) (Assessment Unit) - 8, Kolkata

(iii) Principal Commissioner of Income - tax, (Assessment Unit) - 9, Kolkata (Kolkata)

(iii) (Assessment Unit) - 9, Kolkata.”; (C) for serial number 8 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - “8. Principal Chief Commissioner of Income - tax, Pune (Pune)

(i) Chief Commissioner of Income - tax, Thane (Thane)

(i) Principal Commissioner of Income - tax, (Asse ssment Unit) - 1, Pune (Pune)

(i) (Assessment Unit) - 1, Pune

(ii) Principal Commissioner of Income - tax, (Assessment Unit) - 2, Pune(Pune)

(ii) (Assessment Unit) - 2, Pune

(iii) Principal Commissioner of Income - tax, (Assessment Unit) - 1, Thane (Thane) (ii i) (Assessment Unit) - 1, Thane

(iv) Principal Commissioner of Income - tax, (Verification Unit) - 1, Pune(Pune)

(iv) (Verification Unit) - 1, Pune

(v) Principal Commissioner of Income - tax, (Verification Unit) - 1, Thane (Thane)

(v) (Verification Unit) - 1, Thane

8 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3( ii )]

(vi) Principal Commissioner of Income - tax, (Review Unit) - 1, Pune(Pune)

(vi) (Review Unit) - 1, Pune

(ii) Chief Commissioner of Income - tax, Nashik (Nashik)

(i) Principal Commissioner of Income - tax, (Assessment Unit) - 1, Aurangabad (Aurangabad) ( i) (Assessment Unit) - 1, Aurangabad

(ii) Principal Commissioner of Income - tax, (Assessment Unit) - 1, Kolhapur (Kolhapur)

(ii) (Assessment Unit) - 1, Kolhapur

(iii) Principal Commissioner of Income - tax, (Verification Unit) - 1, Nashik (Nashik)

(iii) (Ve rification Unit) - 1, Nashik.”;

(viii) after the FIRST SCHEDULE , the following Schedule shall be inserted, namely: - “SECOND SCHEDULE Sl. No. Principal Chief Commissioner of Income - tax (Headquarters) Principal Commissioner of Income - tax (Headquarters) Inc ome - tax Authorities of Units

(1) (2)

(3) (4) 1. Principal Chief Commissioner of Income - tax, Kerala (Kochi)

(i) Principal Commissioner of Income - tax, (Assessment Unit) - I, Kottayam (Kottayam)

(i) (Assessment Unit) - I, Kottayam

(ii) Principal Commissione r of Income - tax, (Assessment Unit) - I, Thrissur (Thrissur)

(ii) (Assessment Unit) - I, Thrissur

(iii) Principal Commissioner of Income - tax, (Verification Unit) - I, Kochi (Kochi)

(iii) (Verification Unit) - I, Kochi 2. Principal Chief Commissioner of Income - t ax, Odisha (Bhubaneshwar)

(i) Principal Commissioner of Income - tax, (Assessment Unit) - I, Bhubaneswar (Bhubaneswar)

(i) (Assessment Unit) - I, Bhubaneswar

(ii) Principal Commissioner of Income - tax, (Verification Unit) - I, Cuttack (Cuttack)

(ii) (Verificatio n Unit) - I, Cuttack 3. Principal Chief Commissioner of Income - tax, NER (Guwahati)

(i) Principal Commissioner of Income - tax, (Assessment Unit) - I, Dibrugarh (Dibrugarh)

(i) (Assessment Unit) - I, Dibrugarh

(ii) Principal Commissioner of Income - tax, (Verifi cation Unit) - I, Jorhat (Jorhat)

(ii) (Verification Unit) - I, Jorhat 4. Principal Chief Commissioner of Income - tax, Nagpur (Nagpur)

(i) Principal Commissioner of Income - tax, (Verification Unit) - I, Nagpur (Nagpur)

(i) (Verification Unit) - I, Nagpur.”.

2. Thi s notification shall come into force with immediate effect. [No. 39 /2024/ F. No. 187/4/2024 - ITA - I] VIKAS SINGH , Director Note : - The principal notification was published in the Gazette of India, Extraordinary, Part II, section 3, sub - section

(ii) vide num ber S.O. 2692(E), dated the 10th June, 2022 and subsequently amended by a corrigendum notification number S.O. 3044(E) dated 4th July, 2022. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi - 110064 and Published by the Controller of Publications, Delhi - 110054.