Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities (Transfer Pricing Officers) - 58/2014 - Income Tax

[TO PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF DIRECT TAXES (INCOME - TAX) NOTIFICATION NO 58/2014 New Delhi, Dated the 3rd November, 2014 S.O. 2815 (E) - 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 directs that, - (a) the Commissioners of Income-tax specified in column (2) of the Schedule hereto annexed, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of territorial areas or of such persons or class of persons in respect of which the Additional/Joint Commissioners of Income-tax (Transfer Pricing Officers) and Deputy/Assistant Commissioners of Income-tax (Transfer Pricing Officers) specified in the corresponding column (4) of the said Schedule having jurisdiction vested in them. SCHEDULE S.No. Designation of Income-tax Authorities Headquarters Transfer Pricing Officers (1) (2) (3) (4) 1 Commissioner of Income-tax (Transfer Pricing)-1, Delhi Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(1), Delhi Deputy/Assistant Commissioner of Income-tax (Transfer Pricing Officer)-(1)(1), Delhi Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(2), Delhi Additional/Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(2), Delhi Deputy/Assistant commissioner of Income-tax (Transfer Pricing Officer)-1(2)(1), Delhi Deputy Commissioner or Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(2), Delhi Additional/Joint Commissioner of Income-tax (Transfer Pricing Officer)-1(3), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 1(3)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 1(3)(2), Delhi 2 Commissioner of Income-tax (Transfer Pricing)-2, Delhi Delhi Additional/Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(1)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(2), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(2)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2(3), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(3)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 2(3)(2), Delhi 3 Commissioner of Income-tax (Transfer Pricing)-3, Delhi Delhi Additional/Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(1), Delhi Deputy/Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(1)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(2), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(2)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(2)(2), Delhi Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3(3), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(3)(1), Delhi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer) - 3(3)(2), Delhi 4 Commissioner of Income-tax (International Taxation and Transfer Pricing), Kolkata Kolkata Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer), Kolkata Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 1, Kolkata Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)- 2, Kolkata 5 Commissioner of Income-tax (Transfer Pricing)-1, Mumbai Mumbai Additional/Joint commissioner of Income-tax (Transfer Pricing Officer)-1(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 1(2), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 1(3), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1 (3)(2), Mumbai 6 Commissioner of Income-tax (Transfer Pricing)-2, Mumbai Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 2(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 2(2), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 2(3), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(2), Mumbai 7 Commissioner of Income-tax (Transfer Pricing)-3, Mumbai Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 3(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 3(2), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 3(3), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(3)(2), Mumbai 8 Commissioner of Income-tax (Transfer Pricing)-4, Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 4(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(1)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(1)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 4(2), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(2)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(2)(2), Mumbai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)- 4(3), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(3)(1), Mumbai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-4(3)(2), Mumbai 9 Commissioner of Income-tax (International Taxation and Transfer Pricing), Pune Pune Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1, Pune Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1), Pune Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2), Pune Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2, Pune Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Pune Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2), Pune 10 Commissioner of Income-tax (International] Taxation and Transfer Pricing), Ahmedabad Ahmedabad Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-Ahmedabad Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1, Ahmedabad Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2, Ahmedabad 11 Commissioner of Income-tax (Transfer Pricing)-1, Bangalore Bangalore Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-1(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1)(2), Bangalore Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-1(2), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2)0), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1 (2)(2), Bangalore Additional/ Joint Commissioner of lncome-tax(Transfer Pricing Officer)-1(3), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(3)(2), Bangalore 12 Commissioner of Income-tax (Transfer Pricing)-2, Bangalore Bangalore Additional/ Joint Commissioner of lncome-tax(Transfer Pricing Officer)-2(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1)(2), Bangalore Additional/ Joint Commissioner of lncome-tax(Transfer Pricing Officer)-2 (2), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(1), Bangalore Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(2)(2), Bangalore Additional/ Joint Commissioner of Income-tax(Transfer Pricing Officer)-2(3), Kochi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(1), Kochi Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(3)(2), Kochi 13 Commissioner of Income-tax (Transfer Pricing), Chennai Chennai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-1, Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(1), Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1(2), Chennai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-2, Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2(1), Chennai Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer)-3, Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(1), Chennai Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3(2),Chennai 14 Commissioner of Income-tax (International Taxation and Transfer Pricing), Hyderabad Hyderabad Additional/ Joint Commissioner of Income-tax (Transfer Pricing Officer), Hyderabad Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-1, Hyderabad Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-2, Hyderabad Deputy/ Assistant Commissioner of Income-tax (Transfer Pricing Officer)-3, Hyderabad 2. This notification shall come into force with effect from the 15th day of November, 2014. [F. No.187/29/2014 (ITA.I)] (Deepshikha Sharma) Director