Faceless jurisdiction of income-tax authorities (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of—  (a) exercise of all or any of the powers and performance of all or any of the functions conferred on, or, as the case may be, assigned to income-tax authorities by or […]

Power of survey (1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority may enter—  (a) any place within the limits of the area assigned to him, or  (b) any place occupied by any person in respect of whom he exercises jurisdiction, or  (c) any place in respect of which he

Change of incumbent of an office Whenever in respect of any proceeding under this Act an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor: Provided that the

Functions of Inspectors of Income-tax [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company

Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice |

Powers of Commissioner respecting specified areas, cases, persons, etc [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration |

Power to transfer cases (1) The Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any

Powers of Board respecting specified area, classes of persons or incomes  [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company

Jurisdiction of Assessing Officers (1) Where by virtue of any direction or order issued under sub-section (1) or sub-section (2) of section 120, the Assessing Officer has been vested with jurisdiction over any area, within the limits of such area, he shall have jurisdiction—  (a) in respect of any person carrying on a business or profession,

Jurisdiction of Inspecting Assistant Commissioners  [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company