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    Competent Authority & Administrator (under the SAFEM & NDPS Act) and Adjudicating Authority (under the PBPT Act)

    Jurisdiction
    Sl No. Name of the Competent Authority & Administrator Jurisdiction Name of the Adjudicating Authority Jurisdiction Office Address
    1 Competent Authority & Administrator, Kolkata States of Arunachal Pradesh. Assam, Manipur, Mizoram, Meghalaya, Nagaland, Orissa, Bihar, Jharkhand, Sikkim, Tripura, West Bengal and Union Territory of Andaman and Nicobar Islands. Adjudicating Authority, Kolkata All the cases referred by Income Tax Authorities* exercising the powers and performing the functions under the Prohibition of Benami Property Transactions Act, 1988 having headquarters at Kolkata, Bhubaneshwar, Patna, Guwahati. 10-B, Middleton Row, Middleton Row, 1st Floor, Income Tax Building, Park Street, Kolkata, West Bengal, PIN – 700 071.
    2 Competent Authority & Administrator, Delhi States of Haryana, Himachal Pradesh, Jammu and Kashmir, Punjab, Rajasthan, Uttar Pradesh and Uttaranchal and Union territory of Chandigarh and National Capital Territory of Delhi. Adjudicating Authority, Delhi All the cases referred by Income Tax Authorities* exercising the powers and performing the functions under the Prohibition of Benami Property Transactions Act, 1988 having headquarters at Delhi, Bhopal, Raipur, Chandigarh, Ludhiana, Jaipur, Lucknow, Kanpur. Zonal Service Centre (NDMC),
    Ground Floor and First Floor,
    Fire Brigade Lane, Barakhamba Road,
    New Delhi-110001
    3 Competent Authority & Administrator, Mumbai States of Gujarat, Goa, Maharashtra, Madhya Pradesh, Chhatisgarh and Union territories of Daman and Diu and Dadra and Nagar Haveli. Adjudicating Authority, Mumbai All the cases referred by Income Tax Authorities* exercising the powers and performing the functions under the Prohibition of Benami Property Transactions Act, 1988 having headquarters at Mumbai, Ahmedabad, Surat, Pune, Nagpur. ‘C’ Wing, 3rd Floor, Mittal Court, Nariman Point, Mumbai – 400 021
    4 Competent Authority & Administrator, Chennai States of Andhra Pradesh, Karnataka, Kerala, Tamilnadu and Union territories of Pondicherry and Lakshdweep. Adjudicating Authority, Chennai All the cases referred by Income Tax Authorities* exercising the powers and performing the functions under the Prohibition of Benami Property Transactions Act, 1988 having headquarters at Bengaluru, Chennai, Kochi, Hyderabad, Panaji. Shastri Bhavan, New Building Complex, 4th Floor, 26, Haddows Road, Chennai – 600006.

    * The territorial area wise jurisdiction of the respective Income Tax Authorities in this regard will be same as provided for in CBDT Notification No 40/2017/F. No. 173/429/2016-ITA-I dated 18-05-2017 [S.O. 1621(E)] published in Part II, Section 3, Sub-section (ii) of the Gazette of India, Extraordinary.

    The work performed by the Competent Authorities authorized under sub-section (1) of section 5 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976) in exercise of powers conferred under section 7 of the Prohibition of Benami Property Transactions Act 1988 will be in addition to the work already being performed by the Competent Authorities.