• Jan
  • 31
  • 2013

Amendment in Jurisdiction of Commissioner of Income-tax Chennai

Section 120 of the Income-tax Act, 1961 – Income-tax Authorities – Jurisdiction of – Amendment in Notification No. SO 732(E), Dated 3-7-2001

Notification No.6/2013 [F.NO.187/14/2012-(ITA.I)], Dated 28-1-2013

In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) the Central Board of Direct Taxes hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, number S.O. 732(E), dated the 3rd July, 2001, namely:-

2. In the said notification, in Schedule-I, for serial numbers 184 to 193 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-

SI. No

Designation of Income-tax authorities

Head-quarters

Territorial Area

 Persons or classes of persons

 Cases or classes of cases

1

2

3

4

5

6

“184

Commissioner of Income-tax, Chennai -I Chennai, Tamil Nadu In the State of Tamil Nadu – (A) Districts of Chennai, Kanchipuram and Tiruvallur;

(B) Areas within the city of Chennai, bearing the Postal Identification Numbers :

600 004 – Mylapore HO; 600 017-T. Nagar;

600 028 – R A Puram;

600 035 – Nandanam; and

600 085 – Kotturpuram.

(a) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (A) of column 4.

(b) Persons being individual referred to in item (ii) of column 6

(c) Persons referred to in item (iii) of column 6, being other than companies, deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4;

(d) Persons referred to in item (iii) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (B) of column 4;

(i) in the case of Companies registered with the name beginning with any of the alphabets ‘A’ or ‘B’ or ‘C or ‘D’; excluding those companies mentioned in item (e) of column 5 of Serial number 187;

(ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i);

(iii) all cases of the persons referred to in corresponding entries in items (c) and (d) of column 5 whose principal source of income is from other than “salary”;

185

Commissioner of Income-tax, Chennai – II Chennai, Tamil Nadu In the State of Tamil Nadu – (A) Districts of Chennai Kanchipuram and Tiruvallur;

(B) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation;

600 052 – Red Hills;

600 054 – Avadi Camp HO;

600 055 – Avadi IAF;

600 056 – Poonamallee

600 062- Satyamurthy Nagar;

600 063 – Srinivasa Nagar;

600 065 – CRP Camp Avadi;

600 067 – Sholavaram;

600 069 – Kunrathur;

600 071 – Kamaraj Nagar; 600 072 – Pattabiram;

600 077 – Tiruverkadu;

600 109 – Avadi RCS Complex;

600 103 – Manali New Town;

600 120 – North Chennai Thermal.

(a) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (A) of column 4;

(b) Persons being individual referred to in item (ii) of column 6;

(c) Persons referred to in item (iii) of column 6, being individual deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4;

(i) in the case of Companies registered with the name beginning with any of the alphabets ‘E’ or ‘F’ or ‘G’ or ‘H’ or ‘I’ or Jor ‘K’ or ‘L’; excluding those companies mentioned in item (e) of column 5 of Serial number 187;

(ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i);

(iii) Employees or Pensioners of Government of India, Government of Tamil Nadu, local bodies, Government Pensioners, having principal source of income from “salary”;

186

Commissioner of Income-tax, Chennai – III Chennai, Tamil Nadu In the State of Tamil Nadu – (A) Districts of Chennai Kanchipuram and Tiruvallur;

(B) Areas within the city of

Chennai, bearing the Postal

Identification Numbers

600 010 – Kilpauk;

600 011 -Perambur;

600 012 – Perambur Barracks;

600 023 – Ayanavaram;

600 029 – Aminjikarai;

600 030 – Shenoy Nagar;

600 037 – Mogappair ;

600 038 – ICF Colony;

600 040 – Anna Nagar;

600 049 – Villivakkam;

600 050 – Padi;

600 052 – Red Hills;

600 053 – Ambattur HO;

600 054 – Avadi Camp HO;

600 055 – Avadi IAF;

600 058 – Ambattur Industrial Estate;

600 065 – CRP Camp Avadi;

600 066 – Puzhal;

600 067 – Sholavaram;

600 071 – Kamaraj Nagar;

600 072 – Pattabiram;

600 076 – Korattur RS;

600 080 – Korattur ;

600 082 – Jawahar Nagar;

600 084 – Flowers Road;

600 098 – SIDCO Estate;

600 099 – Kolathur;

600101 – Anna Nagar West Extn.;

600 102 – Anna Nagar East;

600 109 – Avadi RCS Complex;

600 110 – Ponniamman Koil.

(a) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (A) of column 4;

(b) Persons, being individual referred to in item (ii) of column 6;

(c) Persons referred to in item (iii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4;

(d) Persons referred to in item (iii) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (B) of column 4;

(i) in the case of Companies registered with the name beginning with any of the alphabets ‘T’ or ‘U’ or ‘V or ‘W or ‘X’ or ‘Y’ or Z’; excluding those companies mentioned in item (e) of column 5 of Serial number 187;

(ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i);

(iii) all cases of the persons referred to in corresponding entries in (c) and (d) of column 5 whose principal source of income is from other than “salary”

187

Commissioner of Income-tax, Chennai – IV Chennai Tamil Nadu In the State of Tamil Nadu – (A) Districts of Kanchipuram and Tiruvallur;

(B) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation;

600 052 – Red Hills;

600 054 – Avadi Camp HO;

600 055 – Avadi IAF;

600 056 – Poonamallee;

600 062- Satyamurthy Nagar;

600 063 – Srinivasa Nagar;

600 065 – CRP Camp Avadi;

600 067 – Sholavaram;

600 069 – Kunrathur;

600 071 – Kamaraj Nagar;

600 072 – Pattabiram;

600 077 – Tiruverkadu;

600 109 – Avadi RCS Complex;

600 103 – Manali New Town;

600 120-North Chennai Thermal.

(C) Areas covered under the Chennai Municipal Corporation;

(a) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (A) or (C) of column 4;

(b) Persons, being individual referred to in item (ii) of column 6;

(c) Persons referred to in item (iii) of column 6, being individual -deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4;

(d) Persons referred to in item (iv) of column 6, being other than Companies, deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (C) of column 4;

(e) Persons referred to in item (iv) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (C) of column 4;

(i) in the case of Companies registered with the name beginning with any of the alphabets ‘M’ or ‘N’;

(ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i);

(iii) Employees or Pensioners of Public Sector Undertakings, Banks having principal source of income from “Salary”;

(iv) Persons whose principal source of income is from any activity associated with movies, films, television and such other entertainment activity including audio or video production, distribution, display, software support, infrastructural support, technical support, stage shows and also including cases of artistes, video and disc jockeys, cable and radio operators;

188

Commissioner of Income-tax Chennai – VI Chennai, Tamil Nadu In the State of Tamil Nadu – (A) Districts of Kanchipuram and Tiruvallur;

(B) Areas within the city of Chennai, bearing the Postal Identification Numbers :

600 006  – Greams Road;

600 018 – Teynampet;

600 031 – Chetpet;

600 034 – Nungambakkam;

600 086 – Gopalapuram

(C) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation ;

600 052 – Red Hills;

600 054 – Avadi Camp HO;

600 055 – Avadi IAF;

600 056 – Poonamallee;

600062- Satyamurthy Nagar;

600 063 – Srinivasa Nagar;

600 065 – CRP Camp Avadi;

600 067 – Sholavaram;

600 069 – Kunrathur;

600 071 – Kamaraj Nagar;

600 072 – Pattabiram;

600 077 – Tiruverkadu;

600 109 – Avadi RCS Complex;

600 103 – Manali New Town;

600 120 – North Chennai

Thermal.

(a) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (A) or (C) of column 4;

(b) Persons, being individual referred to in item (ii) of column 6;

(c) Persons referred to in item (iii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4.

(d) Persons referred to in item (iii) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in item (B) of column 4;

(e) Persons referred to in item (iv) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (C) of column 4.

(i) in the case of Companies registered with the name beginning with any of the alphabets, ‘O’ or ‘P’ or ‘Q’ or ‘R’ excluding those companies mentioned in item (e) of column 5 of Serial number 187;

(ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i);

(iii) all cases of the persons referred to in corresponding entries in item (c) and (d) of column 5 whose principal source of income is from other than “salary”;

(iv) all cases of the persons referred to in corresponding entries in item (e) of column 5 whose names begin with any of the alphabets from ‘A’ to ‘K’, (excluding those persons mentioned in item (iii) of column 6 of Serial numbers 185 and 187) and whose principal source of income is from “salary”;

189

Commissioner of Income -tax Chennai -VI Chennai, Tamil Nadu In the State of Tamil Nadu – (A) Districts of Kanchipuram and Tiruvallur;

(B) Areas covered under the Chennai Municipal Corporation; and the following pin codes situated outside the Chennai Municipal Corporation ;

600 052 – Red Hills;

600 054 – Avadi Camp HO;

600 055 – Avadi IAF;

600 056 – Poonamallee;

600 062- Satyamurthy Nagar;

600 063 – Srinivasa Nagar; 600 065 – CRP Camp Avadi;

600 067 – Sholavaram;

600 069 – Kunrathur;

600 071 – Kamaraj Nagar;

600 072 – Pattabiram;

600 077 – Tiruverkadu;

600 109 – Avadi RCS Complex;

600 103 – Manali New Town;

600 120 – North Chennai Thermal.

(a) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956, and having registered office in the area mentioned in item (A) or (B) of column 4;

(b) Persons, being individual referred to in item (ii) of column 6;

(c) Persons referred to in item (iii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in item (B) of column 4.

(i) in the case of Companies registered with the name beginning with the alphabet ‘S’; excluding those companies mentioned in item (e) of column 5 of Serial number 187;

(ii) in the case of an individual, who is a managing director, or a director or a manager or a secretary in the companies mentioned at item (i);

(iii) All cases of the persons referred to in corresponding entries in item (c) of column 5 whose names begin with any of the alphabets from ‘L’ to ‘Z’, (excluding those persons mentioned in item (iii) of column 6 of Serial numbers 185 and 187) and whose principal source of income is from “Salary”;

190

 Commissioner of Income-tax, Chennai – VII Chennai, Tamil Nadu In the State of Tamil Nadu -Areas within the city of Chennai bearing the Postal Identification Numbers

600 002 – Mount Road;

600 005 – Triplicane ;

600 007 – Vepery ;

600 008 – Egmore ;

600 021 – Washermenpet;

600 081 – Tondiarpet;

600 105 – Commander in Chief Road;

6000 112 -Choolai;

600 115 – Madras University;

600 043 – Pallavaram ;

600 044 – Chromepet;

600 045 – Tambaram West;

600 046 – Tambaram IAF;

600 047 – Tambaram Sanatorium;

600 048 – Vandalur;

600 059 – Tambaram East;

600 064 – Chitlapakkam ;

600 070-Anakaputhur;

600 073 – Selaiyur ;

600 074 – Pozhichalur ;

600 075 – Pammal;

600 100 – Medavakkam;

600 117 – Old Pallavaram;

600 126 – Madambakkarn and Areas of the following taluks of Kanchipuram and Tiruvallur Districts -

Chengalpet, Madurantakam,

Cheyyur, Tirukalukundram and Tambaram.

(a) Persons referred to in item (i) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in column 4;

(b) Persons referred to in item (i) column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in column 4;

(c) Persons referred to in item (ii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column 4;

(i) All cases of the persons referred to in corresponding entries in items (a) and (b) column 5 whose principal source of income is from other than “Salary”;

(ii) All cases of the persons referred to in corresponding entries in item (c) of column 5 whose principal source of income is from “Salary”;

191

Commissioner of Income-tax Chennai – VIII Chennai, Tamil Nadu In the State of Tamil Nadu – (A) Areas within the city of Chennai, bearing the Postal Identification Numbers

600 001 – Chennai GPO;

600 009 – Fort St. George;

600 014 – Royapettah;

600 104 – Chennai High Court;

600 108-Broadway;

(B) Districts of Kanchipuram and Thiruvallur;

(C) Districts of Vellore and Tiruvannamalai;

(a) Persons referred to in item (i) and (ii) of column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in items (A), (B) or (C) of column 4;

(b) Persons referred to in item (i) of column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in items (A), (B) or (C) of column 4;

(c) Persons referred to in item (i) of column 6, being Companies registered under the Companies Act, 1956 and having registered office in the areas mentioned in item (C) of column 4;

(i) All cases of the persons referred to in corresponding entries in items (a), (b) and (c) of column 5 whose principal source of income is from other than “Salary”;

(ii) All cases of the persons referred to in corresponding entries in item (a) of column 5 whose principal source of income is from “Salary”;

192

Commissioner of Income-tax Chennai – IX Chennai, Tamil Nadu In the State of Tamil Nadu – Areas within the city of Chennai, bearing the Postal Identification Numbers

600 003 – Park Town;

600 013 – Royapupram;

600 019 – Thiruvottriyur;

600 039 – Vyasarpadi;

600 051 – Madhavaram Milk Colony;

600 057 – Ennore Thermal Station;

600 060 – Madhavaram ;

600 068 – Manali;

600 079 – Sowcarpet;

600 103 – Manali New Town;

600 118 – Kodungaiyur ;

600 120 – North Chennai Thermal.

(a) Persons referred to in column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in column 4;

(b) Persons referred to in column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in column 4;

All cases of the persons referred to in corresponding entries in items (a) and (b) of column 5 whose principal source of income is from other than “Salary”;

193

Commissioner of Income-tax Chennai – X Chennai, Tamil Nadu In the State of Tamil Nadu – Areas within the city of Chennai, bearing the Postal Identification Numbers

600 015 – Saidapet;

600 016 – Alandur;

600 020 – Adayar;

600 022 – Raj Bhavan;

600 024 – Kodambakkam ;

600 025 – Guindy Engineering College;

600 026 – Vadapalani;

600 027 – Meenambakkam;

600 032 – Guindy;

600 033 – West Mambalam;

600 036 – IIT;

600 041 – Tiruvanmiyur;

600 042 – Velachery;

600 056 – Poonamallee;

600 061 – Nanganallur;

600 062 – Satyamurthy Nagar;

600 063 – Srinivasa Nagar;

600 069 – Kunrathur ;

600 077 – Tiruverkadu;

600 078 – K K Nagar;

600 083 – Ashok Nagar;

600 087 – Alwarthirunagar;

600 088 – Adambakkam;

600 089 – Nandambakkam;

600 090 – Besant Nagar;

600 091 – Madipakkam;

600 095 – Maduravoyal;

600 092 – Virugambakkam;

600 093 – Saligramam ;

600 094 – Choolaimedu;

600 096 – Perungudi;

600 097 – Okkiam Thoiaipakkam;

600 106 – Arumbakkam ;

600 107 – Koyambedu;

600 111 -IyappaNagar ;

600 113 – TTTI Taramani;

600 114 – Pazhavanthangal;

600 115 – Injainbakkam;

600 116 – Porur;

600 119 – Sholinganallur.

(a) Persons referred to in column 6, being other than companies deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in column 4;

(b) Persons referred to in column 6, being other than companies deriving income from business or profession and whose principal place of business is within the territorial areas mentioned in column 4;

All cases of the persons referred to in corresponding entries in items (a) and (b) of column 5 whose principal source of income is from other than “Salary”.”

2. This notification shall come into force with effect from the 1st May, 2013.


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