Notification No. 261/2005, Dated 15-12-2005
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 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, for the Schedule, the following Schedule shall be substituted, namely:-
| 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 & Kashmir, Uttar Pradesh, Uttaranchal and Himachal Pradesh. | Persons or class of persons who 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 & Kashmir, Uttar Pradesh, Uttaranchal and Himachal Pradesh. | Persons or class of persons who 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-I), Mumbai | Mumbai | Areas lying within the territorial limits of states of Maharashtra, Gujarat, Madhya Pradesh and Daman & Diu. | Persons or class of persons who 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-II), Mumbai | Mumbai | Areas lying within the territorial limits of states of Maharashtra, Gujarat, Madhya Pradesh and Daman & Diu. | Persons or class of persons who 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-III), Mumbai | Mumbai | Areas lying within the territorial limits of states of Maharashtra, Gujarat, Madhya Pradesh and Daman & Diu. | Persons or class of persons who 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-I), Bangalore | Bangalore | Areas lying within the territorial limits of states of Karnataka and Goa. | Persons or class of persons who 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), Hyderabad | Hyderabad | Areas lying within the territorial limits of states of Andhra Pradesh. | Persons or class of persons who 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-I), Chennai | Chennai | Areas lying within the territorial limits of states of Tamil Nadu, Kerala, Pondicherry, Lakshwadweep, Andaman & Niccobar Islands. | Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
| 9. | Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Chennai | Chennai | Areas lying within the territorial limits of states of Tamil Nadu, Kerala, Pondicherry, Lakshwadweep, Andaman & Niccobar Islands. | Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
| 10. | Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Kolkata | Kolkata | Areas lying within the territorial limits of states of Kolkata, North East Region, Orissa, Jharkhand, Bihar and Chhattisgarh. | Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
| 11. | Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Kolkata | Kolkata | Areas lying within the territorial limits of states of Kolkata, North East Region, Orissa, Jharkhand, Bihar and Chhattisgarh. | Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
| 12. | Joint Commissioner of Income-tax (Transfer Pricing Officer-III), Delhi | Delhi | Areas lying within the territorial limits of states of Delhi, Rajasthan, Punjab, Haryana, Jammu & Kashmir, Uttar Pradesh, Uttaranchal and Himachal Pradesh. | Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
| 13. | Joint Commissioner of Income-tax (Transfer Pricing Officer-IV), Mumbai | Mumbai | Areas lying within the territorial limits of states of Maharashtra, Gujarat, Madhya Pradesh and Daman & Diu. | Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
| 14. | Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Bangalore | Bangalore | Areas lying within the territorial limits of states of Karnataka and Goa. | Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
| 15. | Joint Commissioner of Income-tax (Transfer Pricing Officer-V), Mumbai | Mumbai | Areas lying within the territorial limits of states of Maharashtra, Gujarat, Madhya Pradesh and Daman & Diu. | Persons or class of persons who are assessed or assessable within the jurisdiction of Assessing Officer having their office in the territorial area indicated in Column 4. |
Note:- The Central Board of Direct Taxes empowers the concerned Directors of Income-tax (Transfer Pricing) to distribute the work amongst the Transfer Pricing Officers working under them while exercising their powers and performing their functions.
F.No.187/11/2005-ITA-I

