notification no. 100/2016/ f. no. 173/429/2016 ita i / so 3290 e authority for advance rulings procedure for appointment as chairman and vice chairman amendment rules 2016 substitution of rules 3 4 and insertion of rules 5 6

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 Income- tax 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- 6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] SCHEDULE 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) Administrator 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) Administrator 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) ¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 7 Serial No. Income-tax Authority Headquarters Authority under the Prohibition of Benami Property Transactions Act, 1988 Territorial Area (1) (2) (3) (4) (5) 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 Kochi (i) Approving Authority (i) State of Kerala, (ii) Mahe district of the Union Territory of Puducherry, (iii) Union Territory of 8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] Serial No. Income-tax Authority Headquarters Authority under the Prohibition of Benami Property Transactions Act, 1988 Territorial Area (1) (2) (3) (4) (5) (ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Corporate Circle 1 (1) (iii) Tax Recovery Officer - 1 (ii) Initiating Officer (iii) Administrator Lakshadweep and Minicoy Islands 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 Area covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation 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 Patna (i) Approving Authority State of Bihar and Jharkhand ¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 9 Serial No. Income-tax Authority Headquarters Authority under the Prohibition of Benami Property Transactions Act, 1988 Territorial Area (1) (2) (3) (4) (5) (ii) Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Circle 1(1) (iii) Tax Recovery Officer - 1 (ii) Initiating Officer