NOTIFICATION No 772014 New Delhi Dated the 10th December 2014 SO 3125 E nbsp In exercise of the powers conferred bynbspsubsections 1 and 2 of section 120nbspnbspof thenbspIncometax Act 1961 43 of 1961nbspand in supersession of thenbspnotification of the Government of India Central Board of Direct Taxes number SO1942E dated the 19th August 2011 published in the Gazette of India Extraordinary Part II Section 3 Subsection ii dated the 19th August 2011nbspexcept as respects things done or omitted to be done before such supersession the Central Board of Direct Taxes hereby i directs that the Director General of Incometax Intelligence and Criminal Investigation New Delhi specified in column 2 of the ScheduleI annexed to this notification having his headquarters at the place specified in the corresponding entries in column 3 of the said Schedule shall exercise powers and perform functions in respect of such territorial areas or such persons or classes of persons or such incomes or classes of incomes or such cases or classes of cases in respect of which the Directors of Incometax specified in column 4 of the said Schedule are having jurisdiction ii directs that the Directors of Incometax specified in column 2 of the ScheduleII annexed to the notification having their headquarters at the places specified in the corresponding entry in column 3 of the ScheduleII shall exercise powers and perform functions specified in column 5 of the ScheduleII in respect of the territorial areas specified in corresponding entry of column 4 of the aforesaid ScheduleII iii authorises the Director General of Incometax Intelligence and Criminal Investigation specified in column 2 of ScheduleI or Directors of Incometax Intelligence and Criminal Investigationspecified in column 2 of ScheduleII in this Notification to issue orders in writing to the Incometax authorities subordination to them for the exercise of such powers and functions specified in column 5 of the ScheduleII in respect of territorial areas under their jurisdiction SCHEDULEI Sl No Designation of Incometax authorities Headquarters Jurisdiction 1 2 3 4 1 Director General of Income tax Intelligence and Criminal Investigation Delhi New Delhi i Director of Incometax Intelligence and Criminal Investigation Administration Delhi ii Director of Incometax Intelligence and Criminal Investigation Delhi iii Director of Incometax Intelligence and Criminal Investigation Mumbai iv Director of Incometax Intelligence and Criminal Investigation Chennai v Director of Incometax Intelligence and Criminal Investigation Kolkata vi Director of Incometax Intelligence and Criminal Investigation Chandigarh vii Director of Incometax Intelligence and Criminal Investigation Jaipur viii Director of Incometax Intelligence and Criminal Investigation Ahmedabad ix Director of Incometax Intelligence and Criminal Investigation Lucknow x Director of Incometax Intelligence and Criminal Investigation Kanpur xi Director of Incometax Intelligence and Criminal Investigation Guwahati xii Director of Incometax Intelligence and Criminal Investigation Patna xiii Director of Incometax Intelligence and Criminal Investigation Bhopal xiv Direct amp of Incometax Intelligence and Criminal Investigation Pune xv Director of Incometax Intelligence and Criminal Investigation Nagpur xvi Director of Incometax Intelligence and Criminal Investigation Hyderabad xvii Director of Incometax Intelligence and Criminal Investigation Bhubaneswar xviii Director of Incometax Intelligence and Criminal Investigation Kochi xix Director of Incometax Intelligence and Criminal Investigation Bengaluru nbsp SCHEDULEII Sl No Director of Incometax Headquarters Territorial jurisdiction Powers and functions 1 2 3 4 5 1 Director of Income tax Intelligence and Criminal Investigation Administration Delhi Delhi Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of the National Capital Territory of Delhi connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 2 Director of Income tax Intelligence and Criminal Investigation Delhi Delhi Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of the National Capital Territory of Delhi All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BAnbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 3 Director of Incometax Intelligence and Criminal Investigation Mumbai Mumbai Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of Municipal Corporations of Greater Mumbai and Navi Mumbai All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 4 Director of Incometax Intelligence and Criminal Investigation Chennai Chennai Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of the state of Tamil Nadu and union territory of Puducherry including Karaikal but excluding Mahe and Yanam All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BAnbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 5 Director of Income tax Intelligence and Criminal Investigation Kolkata Kolkata Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of the states of West Bengal and Sikkim union territory of Andaman and Nicobar Islands All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 6 Director of Incometax Intelligence and Investigation Chandigarh Chandigarh Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of the states of Haryana Himachal Pradesh Punjab andnbsp1the Union territory of Jammu and Kashmir Union territory of Ladakhnbspand union territory of Chandigarh All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 7 Director of Income tax Intelligence and Criminal Investigation Jaipur Jaipur Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of the state of Rajasthan All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BAnbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 8 Director of Incometax Intelligence and Criminal Investigation Ahmedabad Ahmedabad Areas within the limits of the state of Gujarat and union territories of Daman Diu and Dadra and Nagar Haveli All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 9 Director of Incometax Intelligence and Criminal Investigation Lucknow Lucknow Areas within the limits of following revenue districts including any district carved out from these subsequently of i Lucknow ii Unnao iii Barabanki iv Faizabad v Sultanpur vi Amethi Chhatrapati Shahuji Maharaj Nagar vii Pratapgarh viii Rae Bareilly ix Jaunpur x Basti xi Gonda xii Bahraich xiii Balrampur xiv Shravasti xv AmbedkarNagar xvi Siddharth Nagar xvii Sant Kabir Nagar xviii Allahab ad xix Mirzapur xx Fatehpur xxi Sonbhadra xxii Kaushambi xxxii Varanasi xxiv Bhadohi Sant Ravidas Nagar xxv Ballia xxvi Ghazipur xxxii Chandauli xxviii Gorakhpur xxix Deoria xxx Mau xxxi Azamgarh xxxii Kushinagar xxxiii Maharajganj xxxiv Bareilly xxxv Shahjahanpur xxxvi Pilibhit xxxvii Hardoi xxxviii Sitapur xxxix Lakhimpur Kheri xl Moradabad xli Bijnor xlii Rampur xliii Badaun xliv Amroha Jyotiba Phule Nagar xlv Sambhal in the state of Uttar Pradesh which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax UPEast All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BAnbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 10 Director of Incometax Intelligence and Criminal Investigation Kanpur Kanpur Areas within the limits of following revenue districts including any district carved out from these subsequently of i Kanpur Nagar ii Kanpur Dehat Ramabai Nagar iii Jalaun iv Hamirpur v Banda vi Chitrakoot vii Mahoba viii Agra ix Mathura x Auraiya xi Firozabad xii Jhansi xiii Lalitpur xiv Etawah xv Aligarh xvi Farrukhabad xvii Kannauj xviii Etah xix Hathras xx Mainpuri xxi Kanshiram Nagar xxii Muzaffarnagar xxiii Shamli xxiv Saharanpur xxv Meerut xxvi Baghpat xxvii Ghaziabad xxviii Hapur Panchsheel Nagar xxix Bulandshahr xxx Gautam Buddh Nagar xxxi Dehradun xxxii Haridwar xxxiii Uttarkashi xxxiv Tehri Garhwal xxxv Pauri Garhwal xxxvi Chamoli xxxvii Rudraprayag xxxviii Nainital xxxix Almora xl Pithoragarh xli Udham Singh Nagar xlii Champawat xliii Bageshwar in the states of Uttar Pradesh and Uttarakhand which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax UP West and Uttarakhand All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 11 Director of Income tax Intelligence and Criminal Investigation Guwahati Guwahati Areas within the limits of the states of Assam Meghalaya Tripura Mizoram Manipur Nagaland and Arunachal Pradesh All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 12 Director of Incometax Intelligence and Criminal Investigation Patna Patna Areas within the limits of the states of Bihar and Jharkhand All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 13 Director of Incometax Intelligence and Criminal Investigation Bhopal Bhopal Areas within the limits of the states of Madhya Pradesh and Chhattisgarh All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 14 Director of Incometax Intelligence and Criminal Investigation Pune Pune Areas within the limits of the Revenue districts including any district carved out from these subsequently of i Pune ii Ahmednagar iii Satara iv Solapur v Kolhapur vi Sangli vii Sindhudurg viii Ratnagiri ix Thane x Raigad xi Palghar xii Nashik xiii Dhule xiv Nandurbar xv Jalgaon xvi Aurangabad xvii Parbhani xviii Hingoli xix Jalna xx Nanded xxi Beed xxii Latur xxiii Osmanabad in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax Pune All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 15 Director of Incometax Intelligence and Criminal Investigation Nagpur Nagpur Areas within the limits of the Revenue districts including any district carved out from these subsequently of i Nagpur ii Amravati iii Akola iv Buldhana v Washim vi Bhandara vii Wardha viii Yavatmal ix Gondia x Chandrapur xi Gadchiroli in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Incometax Nagpur All powers and functions related to and in connection with collection collation verification and dissemination of the information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limit of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 16 Director of Incometax Intelligence and Criminal Investigation Hyderabad Hyderabad Areas within the limits of the states of Andhra Pradesh and Telangana Yanam of union territory of Puducherry All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 17 Director of Incometax Intelligence and Criminal Investigation Bhubaneswar Bhubaneswar Areas within the limits of the state of Odisha All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental of the said Act 18 Director of Incometax Intelligence and Criminal Investigation Kochi Kochi Areas within the limits of the state of Kerala union territory of Lakshadweep Mahe of union territory of Puducherry All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BA and corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof thenbspIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act 19 Director of Incometax Intelligence and Criminal Investigation Bengaluru Bengaluru Areas within the limits of all states and union territories of India All powers and functions undernbspsection 132nbspof theIncometax Act 1961 43 of 1961nbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act Areas within the limits of the states of Karnataka and Goa All powers and functions related to and in connection with collection collation verification and dissemination of information under thenbspIncometax Act 1961 43 of 1961 includingnbspsections 131nbsp133nbsp133Anbsp133Bnbsp134nbsp135nbsp285BAnbspand corresponding provisions ofnbspChapter XXInbspPenalties imposablenbspChapter XXIInbspOffences and Prosecutions and other provisions incidental thereto of the said Act nbsp 2nbspThis notification shall come into force from the date of publication in the Official Gazettee F No 187372014ITAI DEEPSHIKHA SHARMA Director to the Government of India nbsp nbsp nbsp nbsp NOTES 1nbspSubstituted videnbspNOTIFICATION NO 942019 dated 05112019nbspwef 31102019nbspbefore it was read asnbspquotJammu and Kashmirquot nbsp