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| | Income Tax India |
 | | 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. |
 | | 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. |
 | | Jabalpur Bench Rewa, Jabalpur and Bilaspur Divisions and Districts of Hoshangabad and Betul of Bhopal Division of Madhya Pradesh. |
| www.incometaxindia.gov.in /rules/ITAppellatetribrules/4.asp (1390 words) |
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