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Section 120(1) and (2) of the Income-tax, 1961 – Jurisdiction of income-tax authorities
NOTIFICATION NO. 224/2007, DATED 10-8- 2007
ln 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 suppression of the notification of the Government of India, Central Board of Direct Taxes vide S.O.882(E) dated 14.9.2001 and its subsequent modifications, and in partial suppression of the notification S.O.732(E) dated 3rd July, 2001, in so far as they relate 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 suppression, the Central Board of Direct Taxes, hereby:-
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directs that the Commissioners of Income-tax specified in column (2) of the Schedule hereto annexed, 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), in respect of such cases or classes of cases or such persons or classes of person specified in the corresponding entries in column (5), in the territorial areas mentioned in column (4) of the said schedule;
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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 Joint Commissioners of Income-tax, who are subordinate to them, in respect of such persons or classes of persons in respect of such income or classes of income or of such cases or classes of cases specified in the corresponding entry in column (5) of the said schedule; and
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further authorises the 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 in respect of such income or classes of income, or cases or classes of cases specified in the corresponding entries in column (5) of the said schedule, in respect of which such Joint Commissioners of Income-tax are authorized by the Commissioners of Income-tax under clause (b) of this notification.
SCHEDULE
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Serial No.
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Designation of Income-tax Authorities
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Head quarter
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Territorial area
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Persons or class of persons
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Powers and functions
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1
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2
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3
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4
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5
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6
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1.
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Commissioner of Income-tax (TDS), Chandigarh
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Chandigarh
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Areas lying within the territorial limits of states of Punjab, Haryana, Jammu & Kashmir, Himachal Pradesh and Union Territory of Chandigarh.
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(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;
(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 as defined under clause (17) of section 2 of the Income Tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVil-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income Tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income Tax Act, 1961, in respect of persons mentioned in column 5.
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2.
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Commissioner of Income-tax (TDS), Delhi |
Delhi
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Areas lying within the territorial limits of National Capital Territory of Delhi.
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(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;
Income from business or profession and whose principal place of business is within the territorial area mentioned in columns 4;
(c) Persons being companies as defined under clause (17) of section 2 of the Income Tax Act, 1961 and having registered office or principal place of business in the area mentioned in columns 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other
than section 194E, 195, 196A, 196B, 196C, 196d and 197 of the Income Tax Act, 1961, in respect of persons mentioned in column 5.
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3.
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Commissioner of Income-tax (TDS), Jaipur
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Areas lying within the territorial limits of state of Rajasthan.
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(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;
(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 as defined under clause (17) of section 2 of the Income Tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction to tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income Tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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4.
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Commissioner of Income-tax (TDS), Ahmedabad
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Ahmedabad
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Areas lying within the territorial limits of state of Gujarat and Union Territories of Daman & Diu and Dadra & Nagar Haveli.
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(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;
(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 as defined under clause (17) of section 2 of the Income -tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income Tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income -tax Act,1961, in respect of persons mentioned in column 5.
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5.
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Commissioner of Income-tax (TDS), Mumbai
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Mumbai
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Areas lying within the territorial limits of Municipal Corporation of Greater Mumbai and Navi Mumbai in the state of Maharashtra.
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(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;
(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 as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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6.
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Commissioner of Income-tax (TDS), Pune
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Pune
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Territorial area under the jurisdiction of CCIT, Pune, CCIT-II, Pune, CCIT Nasik and CCIT, Thane in the state of Maharashtra, specified in S.O. 732(E) dated 31.7.2001 and S.O.733(E) dated 31.7.2001.
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(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;
(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 as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act,1961, in respect of persons mentioned in column 5.
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7.
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Commissioner of Income-tax (TDS), Nagpur
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Nagpur
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Territorial area under the jurisdiction of CCIT, Nagpur in the state of Maharashtra, specified in S.O. 732(E) dated 31.7.2001 and
S.O. 733(E) dated 31.7.2001.
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(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;
(c) persons being companies as defined under clause (17) of section 2 of the Income Tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income Tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act,1961, in respect of persons mentioned in column 5. |
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8.
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Commissioner of Income-tax (TDS), Bangalore
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Bangalore
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Areas lying within the territorial limits of states of Karnataka and Goa.
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(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;
(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 as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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9.
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Commissioner of Income-tax (TDS), Cochin
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Cochin
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Areas lying within the territorial limits of state of Kerala and Union Territory of Lakshadweep.
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(a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in 1 column 4;
(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 as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income Tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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10.
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Commissioner of Income-tax (TDS), Chennai
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Chennai
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Areas lying within the territorial limits of state of Tamil Nadu and Union Territory of Pondicherry.
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(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;
(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 as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or
Chapter XVII-BB of the Income Tax Act. 1961, within the territorial area mentioned in column 4.
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All power and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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11.
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Commissioner of Income-tax (TDS), Hyderabad
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Hyderabad
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Areas lying within the territorial limits of state of Andhra Pradesh
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(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;
(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) p ersons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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12.
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Commissioner of Income-tax (TDS), Bhubaneswar
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Bhubaneswar
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Areas lying within the territorial limits of state of Orissa.
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(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;
(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 as defined under clause (17) of section 2 of the Income Tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4; (d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income Tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other than section 194E. 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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13.
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Commissioner of Income-tax (TDS), Kolkata
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Kolkata
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Areas lying within the territorial limits of states of West Bengal, Sikkim and Union Territory of Andaman & Nicobar Islands.
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(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;
(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 as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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14.
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Commissioner of Income-tax (TDS), Bhopal |
Bhopal
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(i) Areas lying
within the
territorial limits of
states of Madhya
Pradesh
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(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;
(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;
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(a) For the territorial area mentioned at (i) in column 4:
All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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(ii) Areas lying within the territorial limits of states of Chhatisgarh
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(c) Persons being companies as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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(b) For the territorial area mentioned at (ii) in column 4:
All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, I960 and 197 of the Income-tax Act,1961, in respect of persons mentioned in column 5.
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15.
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Commissioner of Income-tax (TDS), Lucknow
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Lucknow
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Territorial area under the jurisdiction of CCIT, Lucknow, CCIT, Allahabad and CCIT Bareilly in the state of Uttar Pradesh, specified in S.O. 732(E) dated 31.7.2001 and S.O.733(E) dated 31.7.2001.
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(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;
(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 as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of
business in the area mentioned in column•4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income Tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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16.
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Commissioner of Income-tax (TDS), Kanpur
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Kanpur
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Territorial area under the jurisdiction of CCIT, Kanpur, CCIT, Ghaziabad and CCIT Dehradun in the state of Uttar Pradesh and Utfaranchal, specified in S.O. 732(E) dated 31.7.2001, S.O,733(E) dated 31.7.2001and S.O. 185(E) dated 12.02.2007.
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(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;
(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 as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, other than section 194E, 195, 196A, 196B, 196C, 196D and 197 of the Income-tax Act, 1961, in respect of persons mentioned in column 5. |
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17.
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Commissioner of Income-tax (TDS), Patna
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Patna
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Areas lying within the territorial limits of states of Bihar and Jharkhand.
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(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;
(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 as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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18.
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Commissioner of Income-tax (TDS), Guwahati |
Guwahati
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Areas lying within the territorial limits of states of Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Mizoram and Tripura.
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(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;
(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 as defined under clause (17) of section 2 of the Income-tax Act, 1961 and having registered office or principal place of business in the area mentioned in column 4;
(d) Any other person responsible for deducting tax at source or collecting tax at source under Chapter XVII, XVII-B or Chapter XVII-BB of the Income-tax Act, 1961, within the territorial area mentioned in column 4.
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All powers and functions relating to deduction of tax or collection of tax under Chapter XVII, Chapter XVII-B and Chapter XVII-BB of the Income-tax Act, 1961, in respect of persons mentioned in column 5.
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