Notification No. 278/2004-Income Tax Dated 5/11/2004

Notification No. 278 of 2004, dt. 5th Nov., 2004

Income Tax Notification No: 278 (05-Nov-04) Amendments in the Notification No. 239 /2004, dated the 9th September, 2004 – Jurisdiction of Specified Officers

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 amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, number S.O. 994(E) dated the 9th September, 2004, namely:-

In the said notification, in the Schedule annexed thereto, for serial numbers 1, 2, 6, 7, 8, 9, 10 and 11 and the entries relating thereto, the following serial numbers and entries shall, respectively, be substituted, namely:-

SCHEDULE

Serial Number                 Designation of Income-Tax authorities Head Quarter  Territorial Area                  Persons or Class of Persons

(1)             (2)                      (3)                (4)                       (5)

1.             Joint Commissioner of Income – tax (Transfer Pricing Officer-I), Delhi                 Delhi                 Areas lying within the territorial limits of states of Delhi, Rajasthan, Punjab, Haryana, Jammu and Kashmir, Uttar Pradesh, Uttaranchal, Himachal Pradesh and the Union territory of Chandigarh.                 Persons or class of persons whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

2.             Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Delhi                 Delhi                 Areas lying within the territorial limits of states of Delhi, Rajasthan, Punjab, Haryana, Jammu and Kashmir, Uttar Pradesh, Uttaranchal, Himachal Pradesh and the Union territory of Chandigarh.                 Persons or class of persons whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

3.             Joint Commissioner of Income-tax (Transfer Pricing Officer), Bangalore                         Bangalore   Areas lying within the territorial limits of states of Karnataka and Goa.               Persons or class of persons whose names begin with the alphabet A to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

4.             Joint Commissioner of Income-tax (Transfer Pricing Officer), Hyderabad                        Hyderabad  Areas lying within the territorial limits of state of Andhra Pradesh.  Persons or class of persons whose names begin with the alphabet A to

Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

5.             Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Chennai   Chennai            Areas lying within the

territorial limits of states/ union territories of Tamil Nadu, Kerala, Pondicherry and Lakshadweep.  Persons or class of persons whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

6.             Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Chennai   Chennai            Areas lying within the territorial limits of states/ union territories of Tamil Nadu, Kerala, Pondicherry and Lakshadweep.  Persons or class of persons whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

7.             Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Kolkata    Kolkata             Areas lying within the territorial limits of states/ union territories of West Bengal, North East Region, Orissa, Jharkhand, Bihar, Chhatisgarh and Andaman and Nicobar Islands.           Persons or class of persons whose names begin with alphabet A to L and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

8.             Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Kolkata    Kolkata             Areas lying within the territorial limits of states/ union territories of West Bengal, North East Region, Orissa, Jharkhand, Bihar, Chhatisgarh and Andaman and Nicobar Islands.           Persons or class of persons whose names begin with alphabet M to Z and are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4.

File No.142/7/2004-TPL