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Notification: S. O. 1546
Section(s) Referred: s. 120(1) ,s. 120(2) ,s. 195
Statute: INCOME TAX
Date of Issue: 13/4/1999
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, and till other powers enabling me in this behalf, I, the Chief Commissioner of Income-tax, Calcutta, hereby direct that the officers mentioned in column
2 shall exercise jurisdiction in respect of all matters relating to the tax deduction at source under section 195 of the Income-tax Act 1961, in respect of the assessees mentioned in column 3 of the Schedule below
SCHEDULE ——– Sl. No. Circle/Ward Jurisdiction ——— 1. ACT (TDS) Circle-21(1), All the matters relating to section 195 of the Calcutta Income-tax Act, 1961, in respect of all public sector and airlines cases, banks, foreign banks, private banks and banks established by mutual funds which are assessed or assessable outside the charge of West Bengal but file annual returns under the provisions of TDS in Range-21, Calcutta, in the charge of the Commissioner of Income-tax, West Bengal VII, Calcutta.
2. ITO (TDS), Ward-21(6), All the matters relating to section 195 of the Calcutta. Income-tax Act, 1961, in respect of all the assessees except all public sector and airlines cases, banks, foreign banks, private banks and banks established by mutual funds which are assessed or assessable outside the charge of West Bengal but file annual return under the provisions of TDS in Range-21, Calcutta, in the charge of the Commissioner of Income-tax, West Bengal VII, Calcutta. —
This order shall take effect from the date of the order.
[No. AC/HQ/Planning/345/99-2000]
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