INCOME TAX

INCOME LIMITS FOR ASSIGNING CASES TO DEPUTY COMMISSIONERS/ ASSISTANT COMMISSIONERS AND INCOME TAX OFFICERS - REITERATION OF EXISTING INSTRUCTIONS

Instruction NO. 6, dt 16-7-2007

It has come to the notice of the Board that there is some lack of clarity and uniformity at the field level about the income limits for cases that are to be assigned to the Deputy Commissioners/Assistant Commissioners and to the Income-tax Officers.

2. Vide Board's Instruction No. 6 of 19-10-2001 cases with latest returned income of Rs.10 lakhs and above in Delhi, Mumbai, Kolkata, Chennai, Bangalore, Pune and Ahmedabad were assigned to DCsIT/ACsIT and those below that limit were allocated to the Income-tax Officers. In other cities the corresponding limits were kept at Rs. 5 lakhs and above for DCsIT/ACsIT and below Rs. 5 lakhs for the ITOs.

3. In order to dispel any doubts prevailing in this matter, the above Instruction is hereby reiterated with the only modification that the limit of Rs. 10 lakhs applicable to the Metro cities referred to above will now apply to Hyderabad also.

4. Although the above Instructions are to be followed strictly in all the regions, in case a substantially uneven distribution of workload arises between DCsIT/ACsIT and ITOs due to application of above limits in any CIT charge, the CCIT/DGIT may adjust the above limits by an amount of upto Rs. 5 lakhs to ensure that the workload is equitably distributed amongst the Assessing Officers after recording reasons in this regard. The Board may however be kept informed of any such changes.

[F. No. 187/10/2007-ITA.I]