Income Tax: Delhi Govt revises monetary limits for assigning cases to ITOs and DCs/ACs from FY 2026-27

Income Tax: Delhi Govt revises monetary limits for assigning cases to ITOs and DCs/ACs from FY 2026-27

The Principal Chief Commissioner of Income Tax (CCA), Delhi, under the Government of India, has revised the monetary limits for the jurisdiction of wards and circles in JAO charges in the Delhi region. These decisions have been taken in adherence with directions from the Chairman of the Central Board of Direct Taxes (CBDT). These new limits have been announced through an Office Order F.No. Addl.CIT(HQ) (Coord.)/Revision of income limites/2026-27/1701, dated May 15, 2026.

The existing monetary limits for allocating cases between Income Tax Officers (ITOs) and Deputy/Assistant Commissioners of Income Tax (DCs/ACs) under Jurisdictional Assessing Officer (JAO) charges were prescribed through Instruction No. 01/2011, dated January 31, 2011. The government had also clarified these limits through a notification No. 6/2011, dated April 08, 2011.

Previously, these jurisdiction limits were much lower. Now, as per the revised system for metro cities, corporate tax return cases with declared income or loss up to Rs 70 lakh will now be handled by ITOs; on the other hand, cases above Rs 70 lakh will fall under the jurisdiction of DCs/ACs. For non-corporate returns, except salary income cases, ITOs will handle returns up to Rs 40 lakh, and higher cases will go to DCs/ACs. In salary income cases, the limit for ITO jurisdiction has been fixed at Rs 30 lakh.

Refer to the office order for complete information.