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 | 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