CBDT Notifies Jurisdiction over PMGKY Scheme (Manual/ Electronic Declarations)

PMGKY Scheme 2016: CBDT Notifies Jurisdiction

The CBDT has notified two separate jurisdictions relating to declarations filed i) manually or using EVC & ii) using DSC under PMGKY Scheme, 2016 relating to declaration of undisclosed income/ unaccounted cash, as under:

 CBDT Notification No. 117/2016 dt. 16 Dec. 2016

S.O.4060(E).— In exercise of the powers conferred by section 199G of the Finance Act, 2016 (28 of 2016), the Central Government hereby—

(i) notifies the Principal Commissioner or the Commissioner, as the case may be, who exercises the jurisdiction under section 120 of the Income-tax Act, 1961 (43 of 1961), as the Principal Commissioner or the Commissioner for the purposes of declaration filed manually or electronically under electronic verification code under sub-section (1) of section 199C of the Finance Act, 2016 (28 of 2016); and

(ii) notifies the Principal Commissioner or the Commissioner, as the case may be, who exercises the jurisdiction under section 120 of the Income-tax Act, 1961(43 of 1961) or the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru, as the Principal Commissioner or Commissioner, for the purposes of declaration filed electronically with digital signature under sub-section (1) of section 199C of the Finance Act, 2016 (28 of 2016).

For further details, please refer:

PMGKY Scheme for Declaration of Undisclosed Income/ Unaccounted Cash notified by CBDT

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