NOTIFICATION NO. 60/2014, Dated: November 3, 2014
(Income-tax)
S.O. 2817(E).—In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India, the Central Board of Direct Taxes number S.O.279 (E), dated the 12th March, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (ii), dated the 12th March, 2003, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that, –
(a) the Transfer Pricing Officer referred to in the explanation to section 92CA of the said Act, as specified in column (6) of the Schedule below shall be subordinate to the Additional/ Joint Commissioner of Income Tax (Transfer Pricing Officer) specified in column (5) of the Table;
(b) the Transfer Pricing Officer referred to in the explanation to section 92CA of the said Act, as specified in column (5) of the Schedule below shall be subordinate to the Commissioner of Income-tax specified in column (4) of the Table.
(c) the Commissioner of Income-tax as specified in column (4) of the table below shall be subordinate to the Principal Chief Commissioner/ the Chief Commissioner of Income-tax specified in column (1) or (2) of the said Schedule.
SCHEDULE
| S.No | Principal Chief Commissioner of Income Tax | Chief Commissioner of Income – tax | Commissioner of Income-tax | Transfer Pricing Officer (Additional/ Joint Commissioner of Income Tax) |
Transfer Pricing Officer (Deputy / Assistant Commissioner of Income Tax) |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1 | Principal Chief Commissioner of Income-tax (International Taxation), Delhi | – | Commissioner of Income-tax (Transfer Pricing) – I, Delhi | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(1). Delhi | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(I), Delhi(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(2), Delhi |
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(2). Delhi | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(1), Delhi(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(2), Delhi | ||||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(3). Delhi | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(1), Delhi(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(2), Delhi | ||||
| Commissioner of Income-tax (Transfer Pricing)-2, Delhi | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(1). Delhi | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(1), Delhi(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(2), Delhi | |||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(2). Delhi | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(1), Delhi(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(2), Delhi | ||||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(3). Delhi | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(1), Delhi(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(2), Delhi | ||||
| Commissioner of Income-tax (Transfer Pricing)-3, Delhi | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(1). Delhi | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1)(1), Delhi(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(2), Delhi | |||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(2). Delhi | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2)(1), Delhi(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(2), Delhi | ||||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(3). Delhi | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(1), Delhi(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(2), Delhi | ||||
| Commissioner of Income-tax (International Taxation and Transfer Pricing), Kolkata | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – Kolkata | Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1, Kolkata(ii)Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2, Kolkata | |||
| 2 | Principal Chief Commissioner of Income-tax (International Taxation), Delhi | Chief Commissioner of Income-tax (International Taxation) (West Zone), Mumbai | Commissioner of Income-tax (Transfer Pricing), Mumbai-1 | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 1 (1), Mumbai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1)(2), Mumbai |
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 1 (2), Mumbai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(2), Mumbai | ||||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 1 (3), Mumbai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(2), Mumbai | ||||
| Commissioner of Income-tax (Transfer Pricing), Mumbai-2 | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 2 (1), Mumbai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(2), Mumbai | |||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 2 (2), Mumbai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2)(2), Mumbai | ||||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 2 (3), Mumbai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(2), Mumbai | ||||
| Commissioner of Income-tax (Transfer Pricing), Mumbai-3 | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 3 (1), Mumbai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1)(2), Mumbai | |||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 3 (2), Mumbai | i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2)(2), Mumbai | ||||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 3 (3), Mumbai | i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(3)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(3)(2), Mumbai | ||||
| Commissioner of Income-tax (Transfer Pricing), Mumbai-4 | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 4 (1), Mumbai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(1)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(1)(2), Mumbai | |||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 4 (2), Mumbai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(2)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(2)(2), Mumbai | ||||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 4 (3), Mumbai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(3)(1), Mumbai(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 4(3)(2), Mumbai | ||||
| Commissioner of Income-tax (International Taxation and Transfer Pricing), Pune | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) -1, Pune | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1), Pune(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2), Pune | |||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) -2, Pune | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1), Pune(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2), Pune | ||||
| Commissioner of Income-tax (International Taxation and Transfer Pricing), Ahmedabad | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer), Ahmedabad | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1, Ahmedabad(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2, Ahmedabad | |||
| 3 | Principal Chief Commissioner of Income-tax (International Taxation), Delhi | Chief Commissioner of Income-tax (International Taxation) (South Zone), Bangalore | Commissioner of Income-tax (Transfer Pricing)-1, Bangalore | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 1(1), Bangalore | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1)(1), Bangalore(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1)(2) Bangalore |
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 1(2), Bangalore | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(1), Bangalore(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2)(2) Bangalore | ||||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 1(3), Ban galore | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(1), Bangalore(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(3)(2) Bangalore | ||||
| Commissioner of Income-tax (Transfer Pricing)-2, Bangalore | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 2(1), Bangalore | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(1), Bangalore(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1)(2) Bangalore | |||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 2(2), Bangalore | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2)(1), Bangalore(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2)(2) Bangalore | ||||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) – 2(3), Kochi | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(1), Bangalore(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(3)(2) Bangalore | ||||
| Commissioner of Income-tax (Transfer Pricing)-2, Chennai | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) -1, Chennai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(1), Chennai(ii)Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1(2), Chennai | |||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) -2, Chennai | (i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(1), Chennai(ii)Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2(2), Chennai | ||||
| Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer) -3, Chennai | i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(1), Chennai(ii)Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3(2), Chennai | ||||
| Commissioner of Income-tax (International Taxation and Transfer Pricing), Hyderabad | Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer), Hyderabad | i) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1, Hyderabad(ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2, Hyderabad | |||
| (ii) Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 3, Hyderabad |
2. This notification shall com into force with effect from the 15th day of November, 2014.
[F.No.187/29/2014 (ITA).I)]
Deepshikha Sharma
Director
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