NOTIFICATION NO. 54/2014, Dated : October 22, 2014
(Income-tax)
In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income Tax Act, 1961 (43 of 1961) and in supersession of notification of the Government of India, Central Board of Direct Taxes, number S.O. 888(E), dated the 17th September, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Income-tax authorities specified in column (2) of the Schedule below, having headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial areas or of such persons or classes of persons or such incomes or classes of incomes or of such cases or classes of cases in respect of which the Income-tax authorities specified in the corresponding entries in column (4) of the said Schedule having jurisdiction vested in them.
SCHEDULE
Serial No.
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Designation of the Income-tax Authorities
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Headquarters
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Jurisdiction
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(1)
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(2)
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(3)
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(4)
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1. | Principal Chief Commissioner of Income Tax (International Taxation) | Delhi | (i) Chief Commissioner of Income Tax (International Taxation), (West Zone), Mumbai
(ii) Chief Commissioner of Income Tax (International Taxation),(South Zone), Bangalore (iii) Commissioner of Income Tax (International Taxation)-1, Delhi (iv) Commissioner of Income Tax (International Taxation)-2, Delhi (v) Commissioner of Income Tax (International Taxation)-3, Delhi (vi) Commissioner of Income Tax (Transfer Pricing)-1, Delhi (vii) Commissioner of Income Tax (Transfer Pricing)-2, Delhi (viii) Commissioner of Income Tax (Transfer Pricing)-3, Delhi (ix) Commissioner of Income Tax (International Taxation and Transfer Pricing), Kolkata
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2. | Chief Commissioner of Income Tax (International Taxation), (West Zone), Mumbai | Mumbai | (i) Commissioner of Income Tax (International Taxation)-1, Mumbai
(ii) Commissioner of Income Tax (International Taxation)-2, Mumbai (iii) Commissioner of Income Tax (International Taxation)-3, Mumbai (iv) Commissioner of Income Tax (International Taxation)-4, Mumbai (v) Commissioner of Income Tax (Transfer Pricing)-1, Mumbai (vi) Commissioner of Income Tax (Transfer Pricing)-2, Mumbai (vii) Commissioner of Income Tax (Transfer Pricing)-3, Mumbai (viii) Commissioner of Income Tax (Transfer Pricing)-4, Mumbai (ix) Commissioner of Income Tax (International Taxation and Transfer Pricing), Ahmedabad (x) Commissioner of Income Tax (International Taxation and Transfer Pricing), Pune |
3. | Chief Commissioner of Income Tax (International Taxation), (South Zone), Bangalore | Bangalore | (i) Commissioner of Income Tax (International Taxation), Bangalore
(ii) Commissioner of Income Tax (International Taxation), Chennai (iii) Commissioner of Income Tax (Transfer Pricing)-1, Bangalore (iv) Commissioner of Income Tax (Transfer Pricing)-2, Bangalore (v) Commissioner of Income Tax (Transfer Pricing), Chennai (vi) Commissioner of Income Tax (International Taxation and Transfer Pricing), Hyderabad |
This notification shall come into force with effect from 15th day of November, 2014.
F.No.187/35/2014 (ITA.I)
(Deepshikha Sharma)
Director
I had filled form NR in March 2021. I need to know the status of acceptance or rejection of the form NR submitted. Please guide
I have been told that jurisdiction is with
DCIT
INTERNATIONAL TAXATION
ROOM NO.411
4TH FLOOR
E-2 BLOCK
DOCTOR S P MUKHERJEE CIVIC CENTRE
NEAR MINTO ROAD DEHLI
IS IT CORRECT
Dear Sir
One of my assessee who is NRI presently residing in HONGKONG having PAN No.
of KAITHAL(Haryana) jurisdiction has sold house property in Mumbai
The buyer requires certificate for non dedction of TDS U/S 197.
The seller wants to claim exemption u/s 54
we want to know the jurisdiction of INCOME TAX AUTHORITY for issuing such certificate.wheather it under international taxation or CIT