Income Tax - Income Limits for Assigning Cases to ITO, AC/DC

[CA.BHUPENDRASHAH]

Income Tax - Income Limits for Assigning Cases to ITO, AC/DC


CBDT has received representations from taxpayers, especially from moffussil
areas that the existing monetary limits for assigning cases for ITOs and DCs /
ACs is causing hardship to the taxpayers, as it results in transfer of their
cases to a DC/AC who is located in a different station which increases their
cost of compliance.

The kind Board has favourably considered the matter and has fixed new monetary
limits as:

Income Declared
(Mofussil areas)
Income Declared (Metro Cities)

ITOs
ACs/DCs
ITOs
DCs/ACs

Corporate returns
Upto Rs. 20 lacs
Above Rs. 20 lacs
Upto Rs. 30 lacs
Above Rs. 30 lacs

Non-corporate returns
Upto Rs. 15 lacs
Above Rs. 15 Lacs
Upto Rs. 20 lacs
Above Rs. 20 Lacs


Metro Cities are Ahmedabad, Bangalore, Chennai, Delhi, Kolkata, Hyderabad,
Mumbai and Pune.

CBDT Instruction No. 01/2011; Dated January 31, 2011