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| | Income Tax India |
 | | Delhi Benches (5) Delhi, Bareilly Division (except Shahjahanpur District), Meerut, Muradabad, Kumaon and Garbwal Divisions and Agra, Aligarh and Mathura Districts of Agra Division of Uttar Pradesh, Gwalior Division of Madhya Pradesh and Bhiwani, Hissar, Faridabad, Gurgaon, Rohtak, Karnal, Sonepat and Mohindergarh Districts of Haryana. |
 | | Allahabad Benches (2) Uttar Pradesh (excluding all Districts of Bareilly Division except Shahjahanpur District, Meerut and Kumaon Divisions and Agra, Aligarh and Mathura Districts of Agra Division). |
 | | Pune Bench All Districts of Pune and Aurangabad Divisions and Districts of Kolaba, Ratnagiri, Nasik, Dhulia and Jalgaon of Bombay Division of Maharashtra and the District of Goa of the Union Territory of Goa, Daman and Diu. |
| www.incometaxindia.gov.in /rules/ITAppellatetribrules/4.asp |
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