CBDT Revises Jurisdiction of Income Tax Authorities u/s 120 of Income Tax Act, Effective from June 6, 2024

CBDT has revised the jurisdiction of certain Income Tax Authorities under Section 120 of the Income-Tax Act, 1961, effective from June 6, 2024. Notification No. 50/2024, issued on June 6, 2024, amends Notification No. 77/2014. It removes specific references to Uttar Pradesh's jurisdiction and revises areas listed under Sl. No. 10. The amendment omits references to Uttar Pradesh's jurisdiction in Schedule-II, Sl. No. 9. \r

Additionally, it substitutes existing entries under Sl. No. 10, listing revenue districts within Uttar Pradesh and the state of Uttarakhand. These changes redefine the jurisdictional boundaries of Income Tax Authorities in the specified regions.