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November 8, 2007
NOTIFICATION NO.
272/2007
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,
Ministry of Finance, Department of Revenue, (Central Board of
Direct Taxes) number S.O 1386 (E), dated the 10th August, 2007,
namely:
1. In the said notification,
(i) for the portion beginning with the words,
In exercise of the powers and ending with the words the Central
Board of Direct Taxes, hereby, the following shall be
substituted, namely:
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, Ministry of Finance,
Department of Revenue, Central Board of Direct Taxes vide number
S.O. 882(E) dated the 14th September 2001, the Central Board of
Direct Taxes, hereby ;
(ii) for the Schedule, the following Schedule
shall be substituted, namely:-
SCHEDULE
|
Serial number |
Designation of Income-tax authorities |
Head quarter |
Territorial area |
Persons or class of persons |
Powers and functions |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
1. |
Commissioner of Income-tax (TDS), Chandigarh |
Chandigarh |
Areas lying within the territorial limits of States of
Punjab, Haryana, Jammu and Kashmir, Himachal Pradesh and
Union Territory of Chandigarh. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
2. |
Commissioner of Income-tax (TDS), Delhi |
Delhi |
Areas lying within the territorial limits of National
Capital territory of Delhi. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
3. |
Commissioner of Income-tax (TDS), Jaipur |
Jaipur |
Areas lying within the territorial limits of State of
Rajasthan. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
4. |
Commissioner of Income-tax (TDS), Ahmedabad |
Ahmedabad |
Areas lying within the territorial limits of State of
Gujarat and Union Territories of Daman and Diu and Dadra and
Nagar Haveli. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
5. |
Commissioner of Income-tax (TDS), Mumbai |
Mumbai |
Areas lying within the territorial limits of Municipal
Corporation of Greater Mumbai and Navi Mumbai in the State
of Maharashtra. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
6. |
Commissioner of Income-tax (TDS), Pune |
Pune |
Territorial area under the jurisdiction of CCIT, Pune, CCIT-II,
Pune, CCIT Nasik and CCIT, Thane in the State of Maharashtra,
specified in number S. O. 732(E) dated the 31st July, 2001
and S. O. 733(E) dated the 31st July, 2001. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
7. |
Commissioner of Income-tax (TDS), Nagpur |
Nagpur |
Territorial area under the jurisdiction of CCIT, Nagpur in
the State of Maharashtra, specified in number S. O. 732(E)
dated the 31st July, 2001 and S. O. 733(E) dated the 31st
July, 2001. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
8. |
Commissioner of Income-tax (TDS), Bangalore |
Bangalore |
Areas lying within the territorial limits of State of
Karnataka and Goa. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
9. |
Commissioner of Income-tax (TDS), Cochin |
Cochin |
Areas lying within the territorial limits of State of Kerala
and Union Territory of Lakshadweep. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
10. |
Commissioner of Income-tax (TDS), Chennai |
Chennai |
Areas lying within the territorial limits of State of Tamil
Nadu and Union Territory of Pondicherry. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
11. |
Commissioner of Income-tax (TDS), Hyderabad |
Hyderabad |
Areas lying within the territorial limits of State of Andhra
Pradesh |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
12. |
Commissioner of Income-tax (TDS), Bhubaneswar |
Bhubaneswar |
Areas lying within the territorial limits of State of Orissa. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
13. |
Commissioner of Income-tax (TDS), Kolkata |
Kolkata |
Areas lying within the territorial limits of States of West
Bengal, Sikkim and Union Territory of Andaman and Nicobar
Islands. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
14. |
Commissioner of Income-tax (TDS), Bhopal |
Bhopal |
(i) Areas lying within the territorial limits of State of
Madhya Pradesh
(ii) Areas lying within the territorial limits of State of
Chhatisgarh |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
(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 of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5).
(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 of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5), other than sections 194E,
195, 196A, 196B, 196C, 196D and 197 in so far as assigned to
Director of Income-tax (International Taxation). |
|
15. |
Commissioner of Income-tax (TDS), Lucknow |
Lucknow |
Territorial area under the jurisdiction of CCIT, Lucknow,
CCIT, Allahabad and CCIT Bareilly in the State of Uttar
Pradesh, specified in number S. O. 732(E) the 31st July,
2001 and S. O. 733(E) dated the 31st July, 2001. |
(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 of the Income-tax Act, 1961, within the
territorial area mentioned in column (4). |
All powers and functions relating to deduction of tax or
collection of tax under Chapter XVII of the Income-tax Act,
1961, including related powers and functions under Chapters
XIII, XXI, XXII and XXIII of the said Act, in respect of
persons mentioned in column (5). |
|
16. |
Commissioner of Income-tax (TDS), Kanpur |
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