sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Latest Expert Exchange
Direct Tax »
 CBDT lays down rules for concessional rate
 How can you minimise tax deduction and maximise take-home salary?
 Direct tax collection exceeds target in FY18
 Taking the 1st five steps to saving taxes Income Tax
 TDS on interest income: Want to avoid? Here’s how you can do this
 CBDT to modify advance ruling forms for transparency in cross-border deals
 New ITR forms for 2018-19 notified by CBDT
 Income Tax Return form: There are many changes you need to know
 Procedure For Registration And Submission Of Statement Of Financial Transactions (Sft) As Per Section 285ba Of Income-Tax Act, 1961 Read With Rule 114e Of Income-Tax Rules, 1962
 Income tax return forms for FY 2017-18 released
 10 benefits of filing ITR even if you are below taxable bracket

Notification No. 75/2014 dated 1st December, 2014 superseded - CBDT directs specified Income-tax authorities to be authorities for certain purposes - 19/2015
March, 13th 2015

Notification No. 75/2014 dated 1st December, 2014 superseded - CBDT directs specified Income-tax authorities to be authorities for certain purposes - 19/2015 - Dated 5-3-2015 - Income Tax

 
 
 

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,

PART-II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION NO. 19/2015

New Delhi, the 05th  March, 2015

In pursuance of the provisions contained in sub-clauses (iv) and (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) read with rule 2C of the Income-tax Rules, 1962, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O.3026(E), dated the 1st December, 2014, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby, -

    (i) specifies the 15th day of November, 2014 as the ‘specified date for the purposes of the aforesaid rule 2C.

    (ii) authorises the Commissioner of Income-tax (Exemptions) to act as ‘prescribed authority’ for the purposes of sub-clause (iv) and sub-clause (v) of clause (23C) of section 10 of the Actwith effect from the 15th day of November, 2014 :

Provided that in respect of application made before the 15th day of November, 2014 undersub-clause (iv) and sub-clause (v) of clause (23C) of section 10 before the prescribed authority [authorised by the Board by notification number S.O.851(E), dated 30th May, 2007, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)] and in respect of which any proceeding is pending, such authorised authorities shall continue to act as the prescribed authority subject to following modifications in view of the fact that some of such prescribed authorities have either been redesignated or have ceased to exist -

    (i) for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemption), Ahmedabad, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax, Ahmedabad-1, Ahmedabad shall be the authority;

    (ii) for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemption), Bangalore, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax, Bengaluru-1, Bengaluru shall be the authority;

    (iii) for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemption), Chennai, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax, Chennai-3, Chennai shall be the authority;

    (iv) for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemption), Hyderabad, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax, Hyderabad shall be the authority;

    (v) for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemption), Kolkata, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax, Kolkata-3, Kolkata shall be the authority;

    (vi) for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemption), Mumbai, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax, Mumbai-1, Mumbai shall be the authority;

    (vii) for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemptions), Delhi, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax (Exemptions), Delhi shall be the authority;

    (viii) for cases other than those mentioned at (i) to (vii) above, the Chief Commissioner or Director General to whom the Assessing Officer haying jurisdiction to assess the fund or trust or institution referred to in sub-clause (iv) and sub-clause (v) of clause (23C) of section 10 of the Act was subordinate prior to the 15th day of November, 2014 and where such Chief Commissioner or Director General who was so authorised has ceased to exist, the Principal Chief Commissioner of Income-tax of that region.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Internet Marketing Website Marketing Internet Promotion Internet Marketing India Website Marketing India Internet Promotion India Internet Marketing Consultancy Website Marketing Consulta

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions