F.No.225/246/2014/ITA.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi the September, 2015
OFFICE MEMORANDUM
Subject: Committee to study the feasibility of implementing ‘Industry Based Jurisdiction’ instead of prevailing ‘Geographical Jurisdiction’ in a phased manner-reg.
Board has constituted a Committee to examine the feasibility of implementing ‘Industry Based Jurisdiction’ in a phased manner instead of the prevailing ‘Territorial Jurisdiction’ as recommended by the Tax Administration Reform Commission (‘TARC’).
2. The composition of the Committee is as follows:
| Sl No. | Name | Designation | |
| 1 | Ms Sunita Puri | Principal Commissioner of Income Tax -IV, Delhi | Committee In- charge |
| 2 | Sh. B. K. Singh | CIT(A)-11, Delhi |
Members |
| 3 | Sh. Samar Bhadra | ADG (System)-3, Delhi | |
| 4 | Sh Rajeev Ranka | Add I. CIT (Audit-1), Delhi | |
| 5 | Sh. Rajesh Kedia | Addl CIT, Delhi | |
| 6 | Smt. Garima Bhagat | Addl CIT, Delhi | Member Secretary |
3. The terms of reference of the Committee will be as follows:
(i) To carry out analysis of prevailing ‘territorial jurisdiction’ in Income Tax Department and study of its various aspects keeping in view the various responsibilities assigned and discharged by the Assessing officers who are located in more than 550 locations ranging from mofussil charges to metropolises.
(ii) Efficacy of existing dedicated Ranges dealing with cases of Trusts I AOP I Professionals I Industry specific jurisdiction (in some corporate charges) etc. may be analyzed with a view to examine the feasibility of implementing the same on all India basis in a phased manner.
4. The Committee may co-opt other members, as it deems fit to have proper representation, co-ordination and feedback from field formations in metro I non-metro I mofussil charges.
5. The Committee shall submit its report to Member (IT), CBDT by 15 th October, 2015.
6. The Headquarters of the Committee will be in Delhi.
This issues with the approval of the Chairperson, CBDT.
(Rohit Garg)
Deputy Secretary (ITA.II)
Good for analyzing the profit of the industry component and revenue leakage.