NOTIFICATION NO. 70/2013, DATED 18-9-2013

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 to the notification of the Government of India vide number S.O.1386(E), dated the 10th August, 2007, published in the Gazette of India, dated the 10th August, 2007, with effect from the date of publication of this notification in the Official Gazette, namely:-

2. In the Schedule to the said notification, – (a) for serial number 2 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-

Sr. No.

Designation of Income-tax authorities

Head quarter

Territorial areas

Persons or class of persons

Powers and functions

(1)

(2)

(3)

(4)

 

(5)

(6)

“2 Commissioner of Income-tax (TDS)-l, Delhi New Delhi Area within the limits of National Capital Territory of Delhi (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); All “powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act 1961, including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), whose names start with alphabets A to N, other than Sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income Tax (International Taxation).
(b)  Persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4);

(c)

Persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4):

(d)

 Any other person located in the territorial area mentioned in column (4) with name beginning with the alphabet mentioned in column (6)

2A

 Commissioner of Income-tax (TDS)-II Delhi New Delhi Area within the limits of National Capital Territory of Delhi (a)  Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area, mentioned in column (4); All powers and functions relating to deduction of tax or collection of tax under Chapter XVII of the Income-tax Act, 1961, including related powers and functions under Chapter XIII, XXI, XXII and XXIII of the said Act, in respect of persons mentioned in column (5), whose names start with alphabets O to Z, other than Sections 194E, 195, 196A, 196B, 196C, 196D and 197 in so far as assigned to Director of Income Tax (International Taxation). “

(b)

Persons other than companies deriving income from business or profession and whose principal place of business is within the territorial area mentioned in column (4);

(c)

Persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4);
(d) Any other person located in the territorial area mentioned in column (4) with name beginning with the alphabet mentioned in column (6).

(b) the following Note shall be inserted at the end, namely:-

“Note:- 1. ‘Alphabet’ mentioned in serial no.2 and 2A of the Schedule means the alphabet, with which the first name of the person begins the prefix titles such as Shri, Smt., M/s etc. shall be ignored for this purpose.

2. In the case of officers of Government Ministries, Departments, Organisations, Local bodies, Institutions, the Alphabet with which the name of Ministries, Departments, Organisations, Local bodies, Institutions, as the case may be, begins e.g. for Drawing and Disbursement Officers in the Ministry of Defence, Alphabet shall be ‘D’.”

[F. NO. 187/04/2012-ITA.I]

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