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DATED 28-9-2007
NOTIFICATION NO. 250/2007
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 to the notification of the Government of India, in
the Ministry of Finance (Department of Revenue), (Central Board
of Direct Taxes); number S.O. 881 (E), dated the 14th September,
2001, namely : -
1. In the said notification-
(i) In the preamble, for the words and figures 'serial numbers 1
to 5' the words and figures 'serial numbers 1 to 8' shall be
substituted;
(ii) for para (b), the following para shall be substituted,
namely:-
"(b) the Directors of Income-tax referred to in this
notification to issue orders in writing empowering the
Additional Directors of income-tax or Joint Directors of
Income-tax, who are subordinate to them to exercise the powers
and perform the functions of Additional Commissioners of
Income-tax or Joint Commissioner of Income-tax, in respect of
such territorial areas or of such persons or classes of persons
or of such incomes or classes of income or of such cases or
classes of cases specified in the corresponding entries in
column (4) of the Schedule;"
(iii) for para (c), the following para shall be substituted,
namely:-
"(c) the Additional Directors of income-tax and Joint Directors
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 Officer, who are
subordinate to them, in respect of such specified area or
persons or classes of persons or incomes or classes of income of
cases or classes of cases, in respect of which such Additional
Directors of income-tax or Joint Directors of Income-tax are
authorized under clause (b) of this notification."
(iv) for the Schedule, the following Schedule shall be
substituted namely
SCHEDULE
| S.No. |
Designation of the
Income-tax Authorities |
Headquarter |
Territorial Area |
Persons or class of persons |
Powers and functions |
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 1. |
Director of Income-tax
(International Taxation), Delhi-I |
New Delhi |
(i) Areas lying within the
territorial limits of National Capital Territory of Delhi
(ii) Areas lying within the territorial limits of States of
Haryana, Punjab, Himachal Pradesh, Rajasthan, Jammu &
Kashmir and Union Territory of Chandigarh |
I. For the territorial area
mentioned at (i) in column (4), following persons having
their names beginning with any of the alphabets 'A' to 'M',
:
a) Persons being non-residents including foreign companies
within the meaning of sub-section (23A) of section 2 of the
Income-tax Act, 1961 and having a 'Permanent Establishment'
in terms of the applicable Double Tax Avoidance Agreement,
in the areas mentioned in column (4) or having a 'Business
Connection' or having any source of income accruing or
arising or deemed to be accruing or arising in the areas
mentioned in column (4)
b) persons being 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 other than companies deriving income from
business or profession and whose principal place of business
is within the territorial area mentioned in column (4);
d) persons being companies registered under the Companies
Act, 1956 and having registered office or principal place of
business in the area mentioned in column (4);
e) any other person responsible for deducting tax at source
under Chapter XVII or Chapter XVII-B of the Income-tax Act,
1961, within the territorial area mentioned in column (4). |
a) All functions and powers
including functions and powers relating to Tax Deduction at
Source under section 194E, 195, 196A, 196B, 196C, 196D and
197 of the Income-tax Act, 1961 in respect of persons
mentioned at item I(a) and II(a) of column (5)
b) all functions and powers relating to Tax Deduction at
Source under section 194E, 195, 196A, 196B, 196C, 196D and
197 of the Income-tax Act, 1961 on payments made to
non-residents and foreign companies in respect of persons
mentioned at item I(b), I(c), I(d), I(e), II(b), II (c),
II(d) and II(e) of column (5). |
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II For the territorial area
mentioned at (ii) in column (4).
a) Persons being nun-residents including foreign companies
within the meaning of sub-section (23A) of section 2 of the
Income-tax Act, 1961 and having a Permanent Establishment in
terms of the applicable Double Tax Avoidance Agreement, in
the areas mentioned in Column (4) or having a 'Business
Connection' or having any source of income accruing or
arising or deemed to be accruing or arising in the areas
mentioned in column (4).
b) persons being 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 other than companies deriving income from
business or profession and whose principal place of business
is within the territorial area mentioned in column (4),
d) persons being companies registered under the Companies
Act, 1956 and having registered office or principal place of
business in the area mentioned in column (4),
e) any other person responsible for deducting tax at source
under Chapter XVII or Chapter
XVII-B of the Income-tax Act, 1961, within the territorial
area mentioned in column (4) |
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| 2. |
Director Income-tax
(International Taxation), Delhi-II |
New Delhi |
(i) Areas lying within the
territorial limits of National Capital Territory of Delhi
(ii) Territorial area under the jurisdiction of CCIT, Kanpur,
CCIT, Ghaziabad and CClT Dehradun in the State of Uttar
Pradesh and Uttaranchal, specified in SO.732(E) dated
31.7.2001, S.O.733(E) dated 31-7-2001 and S.O. 185(E) dated
12-2-2007 |
I For the territorial area
mentioned at (i) in column (4), following persons having
their names beginning with any of the alphabets N to Z:
a) Persons being non-residents including foreign companies
within the meaning of sub-section (23A) of section 2 of the
Income-tax Act, 1961 and having a Permanent Establishment in
terms of the applicable Double Tax Avoidance Agreement, in
the areas mentioned in Column (4) or having a 'Business
Connection' or having any source of income accruing or
arising or deemed to be accruing or arising in the areas
mentioned in column (4).
b) persons being 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 other than companies deriving income from
business or profession and whose principal place of business
is within the territorial area mentioned in column (4),
d) persons being companies registered under the Companies
Act, 1956 and having registered office or principal place of
business in the area mentioned in column (4),
e) any other person responsible for deducting tax at source
under Chapter XVII or Chapter
XVII-B of the Income-tax Act, 1961, within the territorial
area mentioned in column (4)
II For the territorial area mentioned at (ii) in column (4):
a) Persons being non-residents including foreign companies
within the meaning of sub-section (23A) of section 2 of the
Income-tax Act, 1961 and having a Permanent Establishment in
terms of the applicable Double Tax Avoidance Agreement, in
the areas mentioned in Column (4) or having a 'Business
Connection' or having any source of income accruing or
arising or deemed to be accruing or arising in the areas
mentioned in column (4).
b) persons being 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 other than companies deriving income from
business or profession and whose principal place of business
is within the territorial area mentioned in column (4),
d) persons being companies registered under the Companies
Act, 1956 and having registered office or principal place of
business in the area mentioned in column (4),
e) any other person responsible for deducting tax at source
under Chapter XVII or Chapter
XVII-B of the Income-tax Act, 1961, within the territorial
area mentioned in column (4) |
a) All functions and powers
including functions and powers relating to Tax Deduction at
Source under section 194E, 195, I96A, 196B, 196C, 196D and
197 of the Income-tax Act, 1961 in respect of persons
mentioned at item I(a) and II(a) of column (5)
b) all functions and powers relating to Tax Deduction at
source under section 194E, 195, I96A, 196B, I96C, 196D and
197 of the Income-tax Act, 1961 on payments made to non
residents and foreign companies in respect of persons
mentioned at item I(b), I(c), I(d), I(e), II(b), II(c), II(d)
and II(e) of column (5) |
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(Ill) Territorial area under
the jurisdiction of CCIT, Lucknow, CCIT, Allahabad, CCIT,
Bareilly in the State of Uttar Pradesh specified in
S.O.732(E) dated
31-7-2001, S.O. 733(E) dated
31-7-2001 and S.O. 185(E) dated
12-2-2007 |
III For the territorial area
mentioned at (III) in column (4):
a) Persons being non-residents including foreign companies
within the meaning of sub-section (23A) of section 2 of the
Income-tax Act, 1961 and having a Permanent Establishment in
terms of the applicable Double Tax Avoidance Agreement, in
the areas mentioned in Column (4) or having a 'Business
Connection' or having any source of income accruing or
arising or deemed to be accruing or arising in the areas
mentioned in column (4). |
c) all functions and powers
excluding functions and powers relating to Tax Deduction at
Source under Chapter XVII-B of Income-tax Act, 1961 in
respect of persons mentioned at item III(a) of Column (5) |
| 3. |
Director Income-tax
(International Taxation), Mumbai |
Mumbai, Maharashtra |
In the State of Maharashtra,
Areas lying within the territorial limits of Metropolitan
Council of Greater Mumbai and Districts of Thane and Raigarh |
a) Persons being non-residents
including foreign companies within the meaning of
sub-section (23A) of section 2 of the Income-tax Act, 1961
and having a Permanent Establishment in terms of the
applicable Double Tax Avoidance Agreement, in the areas
mentioned in Column (4) of having a 'Business Connection' or
having any source of income accruing or arising or deemed to
be accruing or arising in the areas mentioned in column (4).
b) persons being 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 other than companies deriving income from
business or profession and whose principal place of business
is within the territorial area mentioned in column (4),
d) persons being companies registered under the Companies
Act, 1956 and having registered office or principal place of
business in the area mentioned in column (4),
e) any other person responsible for deducting tax at source
under Chapter XVII or Chapter
XVII-B of the Income-tax Act, 1961, within the territorial
area mentioned in column (4)
a) All functions and powers including functions and powers
relating to Tax Deduction at Source under sections 194E,
195, I96A, 196B 196C, 196D and 197 of the Income-tax Act,
1961 in respect of persons mentioned at item (a) of column
(5)
b) all functions and powers relating to Tax Deduction at
source under sections 194E, 195, I96A, 196B, I96C, 196D and
197 of the Income-tax Act, 1961 on payments made to
non-residents and foreign companies in respect of persons
mentioned at item (b), (c), (d) and (e) of column (5)
4.
Director Income-tax (International Taxation), Bangalore
Bangalore, Karnataka
Areas lying within the territorial limits of State of
Karnataka, Goa and Andhra Pradesh
a) Persons being non-residents including foreign companies
within the meaning of sub-section (23A) of section 2 of the
Income-tax Act, 1961 and having a Permanent Establishment in
terms of the applicable Double Tax Avoidance Agreement, in
the areas mentioned in Column (4) of having a 'Business
Connection' or having any source of income accruing or
arising or deemed to be accruing or arising in the areas
mentioned in column (4).
b) persons being 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 other than companies deriving income from
business or profession and whose principal place of business
is within the territorial area mentioned in column (4),
d) persons being companies registered under the Companies
Act, 1956 and having registered office or principal place of
business in the area mentioned in column (4),
e) any other person responsible for deducting tax at source
under Chapter XVII or Chapter
XVII-B of the Income-tax Act, 1961, within the territorial
area mentioned in column (4) |
a) All functions and powers
including functions and powers relating to Tax Deduction at
Source under sections 194E, 195, I96A, 196B 196C, 196D and
197 of the Income-tax Act, 1961 in respect of persons
mentioned at item (a) of column (5)
b) all functions and powers relating to Tax Deduction at
source under sections 194E, 195, I96A, 196B, I96C, 196D and
197 of the Income-tax Act, 1961 on payments made to
non-residents and foreign companies in respect of persons
mentioned at item (b), (c), (d), and (e) of column (5) |
| 5. |
Director Income-tax
(International Taxation), Chennai |
Chennai, Tamil Nadu |
Areas lying within the
territorial limits of State of Tamil Nadu, Kerala, Union
Territory of Pondicherry and Lakshadweep |
a) Persons being non-residents
including foreign companies within the meaning of
sub-section (23A) of section 2 of the Income-tax Act, 1961
and having a Permanent Establishment in terms of the
applicable Double Tax Avoidance Agreement, in the areas
mentioned in Column (4) of having a 'Business Connection' or
having any source of income accruing or arising or deemed to
be accruing or arising in the areas mentioned in column (4).
b) persons being 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 other than companies deriving income from
business or profession and whose principal place of business
is within the territorial area mentioned in column (4).
d) persons being companies registered under the Companies
Act, 1956 and having registered office or principal place of
business in the area mentioned in column (4),
e) any other person responsible for deducting tax at source
under Chapter XVII or Chapter
XVII-B of the Income-tax Act, 1961, within the territorial
area mentioned in column (4) |
a) All functions and powers
including functions and powers relating to Tax Deduction at
Source under sections 194E, 195, 196A, 196B 196C, 196D and
197 of the Income-tax Act, 1961 in respect of persons
mentioned at item (a) of column (5)
b) all functions and powers relating to Tax Deduction at
source under sections 194E, 195, 196A, 196B, I96C, 196D and
197 of the Income-tax Act, 1961 on payments made to
non-residents and foreign companies in respect of persons
mentioned at item (b), (c), (d), and (e) of column (5) |
| 6. |
Director of Income-tax
(International Taxation), Kolkata |
Kolkata, West Bengal |
(i) Areas lying within the
territorial limits of State of West Bengal, Orissa, Sikkim
and Union Territory of Andaman & Nicobar Islands |
I. For the territorial area
mentioned at (i) in column (4):
a) Persons being non-residents including foreign companies
within the meaning of sub-section (23A) of section 2 of the
Income-tax Act, 1961 and having a 'Permanent Establishment'
in terms of the applicable Double Tax Avoidance Agreement,
in the areas mentioned in column (4) or having a 'Business
Connection' or having any source of income accruing or
arising or deemed to be accruing or arising in the areas
mentioned in column (4)
b) persons being 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 other than companies deriving income from
business or profession and whose principal place of business
is within the territorial area mentioned in column (4);
d) persons being companies registered under the Companies
Act, 1956 and having registered office or principal place of
business in the area mentioned in column (4);
e) any other person responsible for deducting tax at source
under Chapter XVII or Chapter XVII-B of the Income-tax Act,
1961, within the territorial area mentioned in column (4). |
a) All functions and powers
including functions and powers relating to Tax Deduction at
Source under sections 194E, 195, 196A, 196B, 196C, 196D and
197 of the Income-tax Act, 1961 in respect of persons
mentioned at item (a) of column (5)
b) all functions and powers relating to Tax Deduction at
source under sections 194E, 195, 196A, 196B, 196C, 196D and
197 of the Income-tax Act, 1961 on payments made to
non-residents and foreign companies in respect of persons
mentioned at item (b), (c), (d) and (e) of column (5). |
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(ii) Areas lying within the
territorial limits of State of Bihar, Jharkhand, Assam,
Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Mizoram and
Tripura |
II. For the territorial area
mentioned at (ii) in column (4):
a) Persons being non-residents including foreign companies
within the meaning of sub-section (23A) of section 2 of the
Income-tax Act, 1961 and having a 'Permanent Establishment'
in terms of the applicable Double Tax Avoidance Agreement,
in the areas mentioned in column (4) or having a 'Business
Connection' or having any source of income accruing or
arising or deemed to be accruing or arising in the areas
mentioned in column (4) |
c) all functions and powers
excluding functions and powers relating to Tax Deduction at
Source under Chapter XVII-B of the Income-tax Act, 1961, in
respect of persons mentioned at item II(a) of column (5) |
| 7. |
Director of Income-tax
(International Taxation), Ahmedabad |
Ahmedabad, Gujarat |
(i) Areas lying within the
territorial limits of State of Chhattisgarh, Gujarat and
Union Territories of Daman & Diu and Dadra & Nagar Haveli |
I. For the territorial area
mentioned at (i) in column (4):
a) Persons being non-residents including foreign companies
within the meaning of sub-section (23A) of section 2 of the
Income-tax Act, 1961 and having a 'Permanent Establishment'
in terms of the applicable Double Tax Avoidance Agreement,
in the areas mentioned in column (4) or having a 'Business
Connection' or having any source of income accruing or
arising or deemed to be accruing or arising in the areas
mentioned in column (4)
b) persons being 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 other than companies deriving income from
business or profession and whose principal place of business
is within the territorial area mentioned in column (4);
d) persons being companies registered under the Companies
Act, 1956 and having registered office or principal place of
business in the area mentioned in column (4);
e) any other person responsible for deducting tax at source
under Chapter XVII or Chapter XVII-B of the Income-tax Act,
1961, within the territorial area mentioned in column (4). |
a) All functions and powers
including functions and powers relating to Tax Deduction at
Source under sections 194E, 195, 196A, 196B, 196C, 196D and
197 of the Income-tax Act, 1961 in respect of persons
mentioned at item 1(a) of column (5)
b) all functions and powers relating to Tax Deduction at
source under sections 194E, 195, 196A, 196B, 196C, 196D and
197 of the Income-tax Act, 1961 on payments made to
non-residents and foreign companies in respect of persons
mentioned at item I(b), I(c), I(d) and I(e) of column (5). |
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(ii) Areas lying within the
territorial limits of Madhya Pradesh |
II. For the territorial area
mentioned at (ii) in column (4):
a) Persons being non-residents including foreign companies
within the meaning of sub-section (23A) of section 2 of the
Income-tax Act, 1961 and having a 'Permanent Establishment'
in terms of the applicable Double Tax Avoidance Agreement,
in the areas mentioned in column (4) or having a 'Business
Connection' or having any source of income accruing or
arising or deemed to be accruing or arising in the areas
mentioned in column (4) |
c) all functions and powers
excluding functions and powers relating to Tax Deduction at
Source under Chapter XVII-B of the Income-tax Act, 1961, in
respect of persons mentioned at item II(a) of column (5) |
| 8. |
Director Income-tax
(International Taxation), Pune |
Pune, Maharashtra |
Areas lying within the
territorial limits of State of Maharashtra excluding the
areas with Metropolitan Council of Greater Mumbai and
Districts of Thane and Raigarh in the State of Maharashtra |
a) Persons being non-residents
including foreign companies within the meaning of
sub-section (23A) of section 2 of the Income-tax Act, 1961
and having a Permanent Establishment in terms of the
applicable Double Tax Avoidance Agreement, in the areas
mentioned in Column (4) of having a 'Business Connection' or
having any source of income accruing or arising or deemed to
be accruing or arising in the areas mentioned in column (4).
b) persons being 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 other than companies deriving income from
business or profession and whose principal place of business
is within the territorial area mentioned in column (4),
d) persons being companies registered under the Companies
Act, 1956 and having registered office or principal place of
business in the area mentioned in column (4),
e) any other person responsible for deducting tax at source
under Chapter XVII or Chapter
XVII-B of the Income-tax Act, 1961, within the territorial
area mentioned in column (4) |
a) All functions and powers
including functions and powers relating to Tax Deduction at
Source under sections 194E, 195, I96A, 196B 196C, 196D and
197 of the Income-tax Act, 1961 in respect of persons
mentioned at item (a) of column (5)
b) all functions and powers relating to Tax Deduction at
source under sections 194E, 195, I96A, 196B, I96C, 196D and
197 of the Income-tax Act, 1961 on payments made to
non-residents and foreign companies in respect of persons
mentioned at item (b), (c), (d), and (e) of column (5) |
[F.No. 187/09/2007-ITA.I]
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