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Authority for advance rulings

Authority for advance rulings

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 25th October, 2016

S.O. 3290(E).—In exercise of the powers conferred under sub-section (2) of section 28 read with section 59 of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988), the Central Government hereby directs that, with effect from the 1st day of November, 2016, the Income-tax authorities as specified under section 116 of the Incometax Act, 1961(43 of 1961) as specified in column (2) of the Schedule below, having headquarters at the places specified in the corresponding entries in column (3), to exercise the powers and perform the functions of the ‘Authority’ under the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988) as specified in the corresponding entries in column (4) in respect of the territorial areas specified in the corresponding entries in column (5) of the said Schedule having jurisdiction vested in them-

Serial No. Income-tax Authority Headquarters Authority under the Prohibition of Benami Property Transactions Act, 1988 Territorial Area
(1) (2) (3) (4) (5)
1. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1(1)

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1)(1)

(iii) Tax Recovery Officer-1

 Ahmedabad (i) Approving Authority

 

 

(ii) Initiating Officer

 

 

(iii) Administrat

 State of Gujarat,

Union Territory of Daman and Diu, Union Territory of Dadra and Nagar Haveli
2. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1(1)

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle1(1)(1)

(iii) Tax Recovery Officer – 1

 Bengaluru  (i) Approving Authority

 

 

(ii) Initiating Officer

 

 

(iii)Administraton

 States of Karnataka and Goa
3. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1 (1)

(iii) Tax Recovery Officer – 1

 Bhopal (i) Approving Authority

 

 

(ii) Initiating Officer

 

 

(iii) Administrator

 States of Madhya Pradesh and Chhattisgarh
4. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii) Assistant Commissioner of Income-tax/ Deputy Commissioner of Income-tax, Circle 1(1)

(iii) Tax Recovery Officer – 1

 Bhubaneswar (i) Approving Authority

 

(ii) Initiating Officer

 

 

(iii) Administrator

 State of Odisha
5. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1)

(iii) Tax Recovery Officer – 1

 Chandigarh (i) Approving Authority

 

 

 

(ii)Initiating Officer

 

 

(iii) Administrator

 States of Jammu and Kashmir, Himachal Pradesh, Punjab, Haryana and Union Territory of Chandigarh
6. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Corporate Range 1(1)

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Corporate Circle 1(1)

(iii) Tax Recovery Officer – 1

 Chennai (i) Approving Authority (ii)Initiating Officer (iii) Administrator State of Tamil Nadu and Union Territory of Puducherry (excluding Yanam and Mahe district)
7. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1)

(iii) Tax Recovery Officer – 1

 Delhi (i) Approving Authority

 

 

(ii)Initiating Officer

 

 

(iii) Administrator

 National Capital Territory of Delhi
8. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1

(iii) Tax Recovery Officer – 1

 Guwahati (i) Approving Authority

 

 

(ii)Initiating Officer

 

 

(iii) Administrator

 States of Assam, Meghalaya, Arunachal Pradesh, Nagaland, Manipur, Mizoram and Tripura
9. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1)

(iii) Tax Recovery Officer – 1

 Hyderabad (i) Approving Authority

 

(ii)Initiating Officer

 

(iii) Administrator

 (i) States of Telangana and Andhra Pradesh

(ii) Yanam district of the Union Territory of Puducherry
10. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1

(iii) Tax Recovery Officer – 1

 Jaipur (i) Approving Authority

 

 

(ii) Initiating Officer

 

 

(iii) Administrator

 State of Rajasthan
11. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1

(iii) Tax Recovery Officer – 1

 Kanpur (i) Approving Authority

 

 

(ii) Initiating Officer

 

 

(iii) Administrator

 All cases falling within the districts of Kanpur Nagar, Kanpur Dehat (Ramabainagar), Jalaun, Hamirpur, Banda, Chitrakoot, Mahoba, Mathura, Auraiya, Agra, Firozabad, Jhansi, Lalitpur, Etawah, Aligarh, Farrukhabad, Kannauj, Etah, Hathras, Mainpuri, Kanshi Ram Nagar (Kasganj), Muzaffarnagar, Shamli, Saharanpur, Meerut, Baghpat, Ghaziabad, Panchsheel Nagar (Hapur), Bulandshahar, Gautam Buddha Nagar of State of Uttar Pradesh and State of Uttarakhand
12. (i) Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax, Corporate Range 1

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Corporate Circle 1 (1)

(iii) Tax Recovery Officer – 1

 Kochi (i) Approving Authority

 

 

(ii) Initiating Officer

 

 

(iii) Administrator

 (i) State of Kerala,

(ii) Mahe district of the Union Territory of Puducherry,

(iii) Union Territory of
13. (i)                Joint        Commissioner     of

Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii)              Assistant Commissioner of Income-tax/Deputy
Commissioner of Income-tax, Circle 1(1)

(iii)            Tax Recovery Officer – 1

 Kolkatta (i)           Approving Authority

(ii)         Initiating Officer

(iii)       Administrator

 States of West Bengal, and Sikkim and Union Territory of Andaman and Nicobar Islands
14. (i)                Joint        Commissioner     of

Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii)              Assistant Commissioner of Income-tax/Deputy
Commissioner of Income-tax, Circle 1

(iii)            Tax Recovery Officer – 1

 Lucknow (i)           Approving Authority

(ii)         Initiating Officer

(iii)       Administrator

 All cases falling within the districts of Lucknow, Unnao, Barabanki, Faizabad, Sultanpur, Amethi, Rae Bareilly, Pratapgarh, Jaunpur, Basti, Gonda, Bahraich, Balrampur, Shrawasti, Ambedkar Nagar, Siddharth Nagar, SantKabir Nagar, Allahabad, Mirzapur, Fatehpur, Sonebhadra, Kaushambi, Varanasi, Bhadohi (Sant Ravi Das Nagar), Ballia, Ghazipur, Chandauli, Gorakhpur,            Deoria,                  Mau, Azamgarh,                                         Kushinagar,

Maharajganj,                           Bareilly,

Shahjahanpur,          Pilibhit,          Hardoi,

Sitapur,                     LakhimpurKheri,

Moradabad,        Bijnore,       Rampur,

Badaun, Amroha(Jyotiba Phule Nagar) and Sambhal of State of Uttar Pradesh
15. (i)                Joint        Commissioner     of

Income-tax/ Additional Commissioner of Income-tax, Range 1(1)

(ii)              Assistant Commissioner of Income-tax/Deputy
Commissioner of Income-tax, Circle 1(1)(1)

(iii)            Tax Recovery Officer – 1

 Mumbai (i)           Approving Authority

(ii)         Initiating Officer

(iii)       Administrator Corporation

 Area       covered       by       Municipal

Corporation of Greater Mumbai and     Navi          Mumbai       Municipal
16. (i)                Joint        Commissioner     of

Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii)              Assistant Commissioner of Income-tax/Deputy
Commissioner of Income-tax, Circle 1

(iii)            Tax Recovery Officer – 1

 Nagpur (i)           Approving Authority

(ii)         Initiating Officer

(iii)       Administrator

 All area falling within the districts
of     Nagpur, Bhandara, Gondia,

Akola,                 Washim,           Buldhana,

Wardha,       Yavatmal,                  Amravati,

Chandrapur and Gadchiroli
17. (i)    Joint         Commissioner     of

Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1)

(iii) Tax Recovery Officer – 1

 Patna (i) Approving Authority

 

(ii) Initiating Officer

 

(iii) Administrato

 State of Bihar and Jharkhand
18. (i)                Joint        Commissioner     of

Income-tax/ Additional Commissioner of Income-tax, Range 1

(ii)              Assistant Commissioner of Income-tax/Deputy
Commissioner of Income-tax, Circle 1(1)

(iii)            Tax Recovery Officer – 1

 Pune (i)           Approving Authority

(ii)         Initiating Officer

(iii)       Administrator

 All areas falling within the district
of     Pune,          Ahmednagar,      Satara,

Solapur,        Kolhapur,            Sangli,
Ratnagiri and Sindhudurg, Thane
District,                  Palghar               District                      and

Raigarh district (excluding Navi Mumbai Municipal Corporation), Nashik, Nandurbar, Jalgaon, Dhule, Aurangabad, Beed, Hingoli, Jalna, Latur, Nanded, Osmanabad and Parbhani.
CA CS CMA | Richa Gaur |

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