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NOTIFICATION NO. 284/2007 [F. NO. 187/17/2007-ITA-I], DATED 30-11-2007
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 here to annexed, having his headquarter at the place specified in the corresponding entry in column (3) of the said Schedule, shall exercise the powers conferred upon him under the Income-tax Act, 1961 (43 of 1961), including the powers under Chapters XVII-B and XVII-BB of the said Act, and perform the functions in respect of such cases or classes of cases or such persons or classes of persons specified in the corresponding entry in column (4) of the said Schedule and in respect of all incomes or classes of incomes thereof;
(b) authorizes the Commissioner of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions, including powers under Chapters XVII-B and XVII-BB of the said Act, by the Additional Commissioners or Joint Commissioners of Income-tax, who are subordinate to him, in respect of such persons or classes of persons or of such income or classes of income or of such cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule;
(c) further 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, including powers under Chapters XVII-B and XVII-BB of the said Act, by the Assessing Officers, who are subordinate to them, in respect of such persons or classes of persons or income or classes of income, or 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
S.No.
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Designation of
Income-tax Authority
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Headquarters
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Jurisdiction
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(1)
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(2)
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(3)
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(4)
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1.
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Commissioner of
Income-tax (Large
Taxpayer Unit)
Chennai
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Chennai
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All cases assigned
under section 127 of
the Income-tax Act,
1961 (43 of 1961) and
which are presently
under the jurisdiction
of Chief
Commissioners of
Income-tax Chennai-I
and II in which
Consent Form for
opting for the large
Taxpayer Unit scheme
has been given and in
which following
payments have been
made in financial year
2004-05 or any
subsequent financial
year :
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|
|
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(a)
Duties of excise in
cash or current
account of rupees five
crores or more under
the Central Excise
Act, 1944; or
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|
|
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(b)
Service tax in cash
or current account of
rupees five crores or
more under the
Finance Act, 1994
read with Service Tax
Rules, 1994; or
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|
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(c)
Advance tax of
rupees Ten crores or
more under the
Income-tax Act, 1961.
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2. This notification shall come into force from the date of its publication in the Official Gazette.