[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
(INCOME-TAX)
NEW DELHI

NOTIFICATION No. 55/2014  , Dated 30th October, 2014

S.O. 2793(E)- In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.0.1386(E), dated the 10th August, 2007 and in partial suppression of the notification number S.O. 2752 dated 22nd October,2014 published in the Gazette of India, Part-II, sub-section (ii), in so far as it relates to the persons or classes of persons mentioned in column (5) of the Schedule of this notification, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes, hereby,-

(a) directs that the Commissioners of Income-tax specified in column (2) of the Schedule annexedhereto, having their headquarters at the places specified in the corresponding entry in column (3) of the said Schedule, shall exercise the powers and perform the functions specified in column (6) of the said schedule, in respect of all cases of persons or classes of persons being residents or not ordinarily residents in India as per section 6 of the Income-tax Act, 1961 and as specified in the corresponding entries in column (5), in the territorial areas mentioned in column (4) of the said Schedule;

(b) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax, who are subordinate to them, in respect of such persons or classes of persons specified in the corresponding entry in column (5) of the said Schedule; and

(c) further authorises the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions, by the Assessing Officers, who are subordinate to them, in respect of such persons or classes of persons specified in the corresponding entries in column (5) of the said schedule, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income-tax are authorised by the Commissioners of Income-tax under clause (b) of this notification.

2. For the purposes of this notification, “located” means,-

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(a) in the case of persons being companies registered under the Companies Act, 2013 or under the Companies Act, 1956, its registered office or the place of business or any office or branch or division or unit;

(b) in the case of persons other than companies deriving income from business or profession, the principal place of such business or profession or the place of business or any office or branch or division or unit;

(c) in case of persons other than companies, deriving income from sources other than business or profession, being‑

(i) an individual, the place of residence, unless otherwise provided in this notification;

(ii) an Hindu undivided family, the place of residence of the Karta;

(iii) a firm or an association of persons or a body of individuals or a local authority and all other artificial juridical persons other than companies, the place of office;

(d) in the case of any other person, the office of the person responsible for deducting or collecting tax at source.

3. Note:

(a) ‘Alphabet’ mentioned in serial numbers.11, 12, 22 and 23 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. Further in the case of offices of Government, Ministries, Departments, Organisations, Local bodies, Institutions, the ‘Alphabet’ would mean the alphabet with which the name of such Ministries, Departments, Organisations, Local bodies, Institutions, as the case may be, begins. For example, in case of Drawing and Disbursement Officers in the Ministry of External Affairs, the ‘Alphabet’ shall be ‘E’.

4. This notification shall come into force with effect from 15th day of November, 2014.

To Read More Download Full Text of the Notification- Download Notification No. 55/2014 dated 30th October, 2014

NOTIFICATION NO. 80/2015, Dated: October 14, 2015- Corrigendum to Notification No. 55/2014 / S.O. 2793(E) dated 30th October, 2014

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