Notification No. 70/2010 [F. No. 187/5/2010 – ITA-I], dated 3-9-2010
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 amendments to the notification of the Government of India, in the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes) number S.O. 881(E), dated the 14th September, 2001, namely:–
In the said notification,-
(i) in the preamble, for the words and figures serial numbers ‘1 to 8’ of words and figures ‘serial number 1 to 9’ shall be substituted;
(ii) in paras (b), (c) and (d), for the words “Joint Directors of Income tax”, wherever they occur the words “Additional Directors of Income tax or Joint Directors of Income tax” shall be substituted;
(iii) for the Schedule the following Schedule shall be substituted namely:-
SCHEDULE
| S.
No. |
Designation
of the Income- tax Authorities |
Head-
quarter |
Territorial Area | Persons or
class of persons |
Powers
and functions |
||
| (1) | (2) | (3) | (4) | (5) | (6) | ||
| 1 | Director
of Income Tax (Interna-tional Taxation) Delhi-1 |
New
Delhi |
(i) Areas lying within the territorial limits of National Capital Territory of Delhi | I. For the territorial area mentioned at (i) in column (4) following persons having their names beginning with any of the alphabets ‘A’ to ‘M’, namely:- | (a) All functions and powers including functions and powers relating to Tax Deductions at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at items I(a) and II(a) of column (5) against serial number 1. | ||
| (a) | persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double tax Avoidance Agreement, in the areas mentioned in column (4) against serial number 1 or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing, or arising in the areas mentioned in column (4) against serial number 1; | (b) | all functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items I(b), I(c), I(d) and I(e) and II(b), II(c), II(d) and II(e) of column (5) against serial number 1. | ||||
| (b) | persons 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) against serial number 1; | ||||||
| (c) | persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 1; | ||||||
| (d) | persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial number 1; | ||||||
| (e) | any other than person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 1; | ||||||
| (ii) Areas lying within the territorial limits of States of Haryana, Punjab, Himachal Pradesh, Rajasthan, Jammu and Kashmir and Union territory of Chandigarh. | II For the territorial area mentioned at (ii) in column (4) against serial number 1;
(a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 1; |
||||||
| (b) persons 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) against serial number 1; | |||||||
| (c) persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 1; | |||||||
| (d) persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial number 1; | |||||||
| (e) any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 1; | |||||||
| 2 | Director
of Income Tax (Inter-national Taxation) Delhi-II |
New
Delhi |
(i) Areas lying within the territorial limits of National Capital Territory of New Delhi | I. For the territorial area mentioned at (i) in column (4) following persons having their names beginning with any of the alphabets ‘N’ or ‘Z’. | (a) | All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at items I(a), II(a) and III(a) of column (5) against serial Number 2. | |
| (a) | Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) against serial Number 2 or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 2; | (b) | all functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items I(b), I(c), I(d) and I(e) and II(b), II(c), II(d) and II(e) of column (5) against serial number 2. | ||||
| (b) | persons 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) against serial number 2; | (c) | all functions and powers excluding functions and powers relating to Tax Deduction at Source under Chapter-XVII-B of Income-tax Act, 1961 in respect of persons mentioned in item III (a) of column (5) against serial number 2. | ||||
| (c) | persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 2; | ||||||
| (d) | persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial number 2; | ||||||
| (e) | any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 2. | ||||||
| (ii) Territorial area under the jurisdiction of CCIT, Kanpur, CCIT, Ghaziabad and CCIT Dehradun in the State of Uttar Pradesh and Uttaranchal specified in S.O. 732(E), dated 31-7-2001, S.O. 733(E), dated 31-7-2001 and S.O. 185(E), dated 12-2-2007 | II.
(a) (b) (c) (d) (e) |
For the territorial area mentioned at (ii) in column (4) against serial number 2.
Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 2; Person 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) against serial number 2; persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 2; persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial No. 2; any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 2; |
|||||
| (iii) Territorial area under the jurisdiction of CCIT, | III. For the territorial area mentioned at (iii) in column (4) against serial number 2. | ||||||
| Lucknow, CCIT, Allahabad, CCIT, Bareilly, in State of Uttar Pradesh specified in S.O. 732(E), dated 31-7-2001, S.O. 733(E), dated 31-7-2001 and S.O. 185(E), dated 12-2-2007 | (a) | Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 2. | |||||
| Director
of Income- tax (Inter- national Taxation)-I, Mumbai |
Mumbai, Mahar-
ashtra |
In the State of Maharashtra Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and Districts of Thane and Raigarh. | For the territorial area mentioned in column (4) against serial number 3 following persons having their names beginning with any of the alphabet ‘A’, ‘C’, ‘D’ and ‘R’ to ‘Z’ | (a) | All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5) against serial number 3. | ||
| (a) | Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) against serial number 2 or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 3; | (b) | all functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items (b), (c), (d) and (e) of column (5) against serial number 3. | ||||
| (b) | persons 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) against serial number 3; | ||||||
| (c) | persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 3; | ||||||
| (d) | persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial number 3; | ||||||
| (e) | any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 3. | ||||||
| 4 | Director Income-
tax (Inter-national Taxation)-II, Mumbai |
Mumbai; Maha-
rashtra |
In the state of Maharashtra-
Areas lying within the territorial limits of Metropolitan Council of Greater Mumbai and District of Thane and Raigarh |
For the territorial mentioned in column (4) against serial number 4 following persons having their names beginning with any of the alphabet ‘B’ and ‘E’ to ‘Q’
(a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial no. 4; |
(a) All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5) against serial number 4.
(b) all functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items (b), (c), (d) and (e) of column (5) against serial number 4. |
||
| (b) | persons 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) against serial number 4; | ||||||
| (c) | persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 4; | ||||||
| (d) | persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial number 4; | ||||||
| (e) | any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 4; | ||||||
| 5 | Director of Income-
tax (Inter- national Taxation), Bangalore |
Bangalore, Karnataka | Area lying within the territorial limit of State of Karnataka, Goa and Andhra Pradesh | (a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) against serial number 5 or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 5; | (a) | All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5) against serial number 5. | |
| (b) | persons 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) against serial number 5; | (b) | all functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at item (b), (c), (d) and (e) of column (5) against serial number 5; | ||||
| (c) | persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 5; | ||||||
| (d) | persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial number 5; | ||||||
| (e) | any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 5. | ||||||
| 6 | Director
of Income- tax (Inter- national Taxation), Chennai |
Chennai, Tamilnadu. | Areas lying within the territorial limit of State of Tamilnadu, Kerala, Union territory of Pandecherry and Lakshadweep. | (a) | persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) against serial number 6 or having a ‘Business Connection’ or having any source of income accruing or arising in the areas mentioned in column (4) against serial number 6; | (a)
(b) |
All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5) against serial number 6. |
| all functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items (b), (c), (d) and (e) of column (5) against serial number 6. | |||||||
| (b) | persons 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) against serial number 6; | ||||||
| (c) | persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 6; | ||||||
| (d) | persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial number 6; | ||||||
| (e) | any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 6. | ||||||
| 7 | Director
of Income-tax (Inter- national Taxation), Kolkata |
Kolkata,
West Bengal |
(i) Area lying within the territorial limit of State of West Bengal, Orissa, Sikkim and Union Territory of Andaman and Nicobar Islands. | I. For the territorial area mentioned at (i) in column (4) against serial number 7. | (a)
(b) |
All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item I(a) of column (5) against serial number 7.
all functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items I(b), I(c), I(d) and I(e) of column (5) against serial number 7. |
|
| (a) | Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) against serial number 7 or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 7; | ||||||
| (b) | persons 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) against serial number 7; | ||||||
| (c) | persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 7; | ||||||
| (d) | persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial number 7; | ||||||
| (e) | any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 7; | ||||||
| (ii) Area
lying within the territorial limit of State of Bihar, Jharkhand, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Mizoram and Tripura. |
II. For the territorial area mentioned at (ii) in column (4) against serial number 7. | (c) | all functions and powers excluding functions and powers relating to Tax Deduction at Source under Chapter XVII-B of Income-tax Act, 1961 in respect of persons mentioned at item II (a) of column (5) against serial number 7. | ||||
| (a) | Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance agreement, in the areas mentioned in column (4) against serial number 7 or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 7. | ||||||
| 8 | Director
of Income-tax (Inter- national Taxation), Ahme- dabad |
Ahmed-
abad, Gujarat |
(i) Area lying within the territorial limit of State of Chhattisgarh, Gujarat and Union Territories of Daman and Diu Dadra and Nagar Haveli | I.
(a) |
For the territorial area mentioned at (i) in column (4) against serial number 8.
Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) against serial number 8 or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 8; |
(a)
(b) |
All functions and powers including functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item I(a) of column (5) against serial number 8.
all functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items I(b), I(c), I(d) and I(e) of column (5) against serial number 8. |
| (b) | persons 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) against serial number 8. | ||||||
| (c) | persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 8. | ||||||
| (d) | persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial number 8. | ||||||
| (e) | any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 8. | ||||||
| (ii) Areas lying within the territorial limit of Madhya Pradesh | II For the territorial area mentioned at (ii) in column (4) against serial number 8.
(a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance Agreement, in the areas mentioned in column (4) against serial number 8 or having a ‘Business Connection’ or having any source of income accruing or arising deemed to be accruing or arising in the areas mentioned in column (4) against serial number 8. |
(c) all functions and powers excluding functions and powers relating to Tax Deduction at Source under Chapter-XVII-B of the Income-tax Act, 1961 in respect of persons mentioned at item II(a) of column (5) against serial number 8. | |||||
| 9 | Director
of Income-tax (Inter- national Taxation), Pune. |
Pune,
Maha- rashtra |
(i) Area lying within the territorial limit of state of Maharashtra excluding the areas within Metropolitan Council of Greater Mumbai and District of Thane and Raigarh in the State of Maharashtra | For the territorial area mentioned at column (i) in column (4) against serial number 9.
a) Persons being non-residents including foreign companies within the meaning of sub-section (23A) of section 2 of the Income-tax Act, 1961 and having a ‘Permanent Establishment’ in terms of the applicable Double Tax Avoidance agreement, in the areas mentioned in column (4) against serial number 9 or having a ‘Business Connection’ or having any source of income accruing or arising or deemed to be accruing or arising in the areas mentioned in column (4) against serial number 9; |
(a)
(b) |
All functions and powers including functions and powers relating to Tax Deduction at Source under section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 in respect of persons mentioned at item (a) of column (5) against serial number 9.
all functions and powers relating to Tax Deduction at Source under sections 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961 on payments made to non-residents and foreign companies in respect of persons mentioned at items (b), (c), (d) and (e) of column (5) against serial number 9. |
|
| (b) | persons 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) against serial number 9; | ||||||
| (c) | persons being other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4) against serial number 9; | ||||||
| (d) | persons being companies registered under the Companies Act, 1956 and having registered office or principal place of business in the area mentioned in column (4) against serial number 9. | ||||||
| (e) | any other person responsible for deducting tax at source under Chapter XVII or Chapter XVII-B of the Income-tax Act, 1961, within the territorial area mentioned in column (4) against serial number 9. | ||||||
2. This notification shall come into force with immediate effect.
