Zonal Tax Authorities

Zonal Tax Authorities – Zonal Tax Authorities are regional offices of the Income Tax Department responsible for administering and enforcing tax laws within a specific geographical zone. They oversee tax assessments, compliance, audits, and enforcement activities, ensuring that taxpayers in their jurisdiction adhere to the provisions of the Income Tax Act. Key levels of zonal authorities include: CIT (Commissioner of Income Tax – Central/Appeals/Administration) – Supervises multiple regions and handles higher-level assessments or appeals. DCIT (Deputy Commissioner of Income Tax) – Manages day-to-day assessments, TDS compliance, and scrutiny within their zone. ACIT (Assistant Commissioner of Income Tax) – Handles operational tasks such as processing returns, audits, and investigations for smaller areas within a zone.

Example: A company in Mumbai falls under the jurisdiction of the DCIT office of the Mumbai zone, while broader policy and appeals matters may be handled by the CIT (Central) office for that region