REVENUE ADMINISTRATION

INCOME TAX DEPARTMENT

Organisation.

Income Tax is a Central Tax and the Income Tax Department is centrally controlled by a statutory body, viz., the Central Board of Direct Taxes with Delhi as headquarters. It has been established under the Central Board of Revenue Act, 1924. The country is divided into units which are normally co-extensive with each State. However, there are five Income Tax Commissioners in Maharashtra, one each for Bombay City I, Bombay City II, Bombay City III, Bombay Central and Poona. The jurisdiction of the Income Tax Commissioner, Poona, extends over the whole of Maharashtra except the City of Bombay and the districts of Nagpur and Bhandara. The Nagpur and Bhandara districts are under the charge of the Commissioner of Income Tax, Madhya Pradesh, for administrative convenience.

At Amravati, there are two Income Tax Officers for carrying out the duties as required under the Income Tax Act, 1922. Besides doing the work connected with Income tax, they have also to collect Wealth Tax under the Wealth Tax Act, 1957, Expenditure Tax under the Expenditure Tax Act, 1958 and the Gift Tax under the Gift Tax Act, 1958, as they have been appointed as Wealth Tax Officers, Expenditure Tax Officers and the Gift Tax Officers under those Acts.

The jurisdiction of the Income Tax Officer, ' A' Ward, Amravati, extends over all persons (other than companies, salary earners and refund cases) whose place of assessment is in the municipal town area of Amravati excluding the old city surrounded by the fort wall inside the Amba Gate, the Jawahar Gate and the Nagpuri Gate and the municipal town area in Paratwada in Achalpur tahsil. It also extends over all the partners of firms assessed by him and all other companies in the district.

The Income Tax Officer, ' B ' Ward, Amravati, has jurisdiction over all persons (other than companies, salary earners and cases of refund) whose place of assessment is in Amravati district excluding the area assigned to the Income Tax Officer, ' A ' Ward, Amravati. It also extends over all the partners of firms assessed by him.

They are responsible to the Inspecting Assistant Commissioner of Income Tax whose headquarters is at Akola. The appeals against their orders are to be preferred to the Appellate Assistant Commissioner of Income Tax also stationed at Akola.

Each Income Tax Officer is assisted by an Inspector of Income Tax whose duty is to help the Income Tax Officer by doing field work by finding out new assessees (tax payers), to collect useful data for assessment and to execute notices, warrants, etc., as well as to effect recoveries. They are the non-gazetted executive employees of the department. Each Income Tax Officer is also assisted by the required number of ministerial staff.

Income-tax is an annual charge and the tax is levied according to the provisions of the Finance Act, passed by the Lok Sabha every year.

Statistics.

The following is the statistical information regarding the Income Tax in Amravati district: -

The statistical information in respect of the other taxes is as

TOP