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

The Income Tax Department has revised the monetary jurisdiction limits for ITOs and DCs/ACs in Delhi’s JAO charges from Financial Year 2026-27 onwards.
CBDT Revises Delhi Income Tax Jurisdiction Limits

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.
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Saloni Kumari
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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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