The Office of the Principal Chief Commissioner of Income Tax (CCA), Central Revenue Building, I.P. Estate, New Delhi, vide Office Order F.No. Addl.CIT(HQ)(Coord.)/Revision of income limites/2026-27/1701 dated May 15, 2026, has notified the revision of monetary limits for the jurisdiction of Wards and Circles in JAO charges in the Delhi Region. The Order has been issued with the prior approval of the Pr. CCIT, Delhi, in pursuance of the directions of the Chairman, CBDT, as recorded in the Minutes of the Video Conference held on September 09, 2025 and circulated vide CBDT letter dated May 13, 2026, and after due consideration of the report dated September 09, 2025 submitted by the Committee constituted for the Delhi Region.
Background — Earlier Monetary Limits under Instruction No. 01/2011: The monetary limits for assigning cases between Income Tax Officers (ITOs) and Deputy Commissioners / Assistant Commissioners of Income Tax (DCs/ACs) in JAO charges were originally prescribed vide Instruction No. 01/2011, issued under F.No. 187/12/2010-ITA.I dated January 31, 2011, and were further clarified through Notification No. 6/2011 dated April 08, 2011. Under the said Instruction, Corporate Returns were assigned to ITOs up to Rs. 20 Lakhs (Mofussil) and up to Rs. 30 Lakhs (Metro Cities), while Non-Corporate Returns were assigned to ITOs up to Rs. 15 Lakhs (Mofussil) and up to Rs. 20 Lakhs (Metro Cities), with returns above the said thresholds being assigned to DCs/ACs.
Revised Monetary Limits for Delhi Region — Income / Loss Declared (Metro Cities): In supersession of the earlier thresholds, the monetary limits prescribed for the jurisdiction of Wards and Circles under JAO charges in the Delhi Region have been revised as under: (i) Corporate Returns — ITOs up to Rs. 70 Lakhs and DCs/ACs above Rs. 70 Lakhs; (ii) Non-Corporate Returns (except Salary Income) — ITOs up to Rs. 40 Lakhs and DCs/ACs above Rs. 40 Lakhs; and (iii) Non-Corporate Returns (Salary Income) — ITOs up to Rs. 30 Lakhs and DCs/ACs above Rs. 30 Lakhs.
Uniform Application to Income and Loss Returns: It has been expressly clarified in paragraph 3 of the Office Order that the term “Income/Loss” referred to in the revised table shall apply uniformly to both income returns and loss returns for the purpose of determination of jurisdiction.
Date of Commencement and Transfer / Allocation of PANs: In terms of paragraph 4 of the Office Order, the revised monetary limits shall come into force with immediate effect, and the necessary transfer / allocation of PANs and cases shall accordingly be carried out forthwith by the field formations.
Applicability to Future Jurisdictional Allocation / Transfer of PANs: As per paragraph 5 of the Office Order, the revised monetary limits shall also apply to all future jurisdictional allocation / transfer of PANs under the JAO charges, subject to administrative feasibility and such further directions as may be issued by the CBDT from time to time.
Effect of this Office Order:
The Office Order recalibrates the workload distribution between ITOs and DCs/ACs in the Delhi Region by substantially raising the monetary thresholds last prescribed under Instruction No. 01/2011 dated January 31, 2011. By revising the limits to Rs. 70 Lakhs for Corporate Returns, Rs. 40 Lakhs for Non-Corporate Returns (other than Salary Income) and Rs. 30 Lakhs for Non-Corporate Returns (Salary Income), and by making the same applicable uniformly to income as well as loss returns, the revised framework is aimed at rationalising the assessment workload, ensuring proportionate allocation of cases commensurate with the rank of the assessing officer, and streamlining future PAN allocation / transfer under the JAO charges in the Delhi Region.
The Office Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/revision-of-monetary-limits.pdf
