Ministry of Finance 

20.03.2020

Direct Taxation

Authorization of the Assessing Officer for a specified jurisdiction to exercise all or any of the powers conferred on for the purpose of Chapter VIII of Finance Act, 2016

MANU/CBDT/0021/2020

In exercise of the powers conferred by clause(b) of section 164 and section 178 of the Finance Act, 2016 (28 of 2016) read with sub-sections(1) and (2) of section 120 of the Income-tax Act, 1961, (43 of 1961) the Central Board of Direct Taxes hereby authorizes the Assessing Officer working in the Principal Chief Commissioner of Income-tax (international Taxation) Region having Jurisdiction in respect of the assessees for the purpose of the Income-tax Act, 1961, to exercise or perform all or any of the powers and functions conferred on, or, assigned to an Assessing Officer for the purpose of Chapter VIII of Finance Act, 2016.

Tags : Authorization Assessing Officer Jurisdiction

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