CBDT Instruction on Section 120 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Jurisdiction Of

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SECTION 120 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – JURISDICTION OF INSTRUCTION NO. 1960 [F.NO. 225/28/99-ITA-II], DATED 3-2-1999 Under the existing parameters for functional distribution of work, cases of assessment involving returned/last assessed income of Rs. 2 lakhs and above but below Rs. 5 lakhs come within the purview of work area of an…

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