U/S 120(1)and 2) of the Income-tax Act, 1961 – Jurisdiction of Income-tax authorities – Empowerment of Joint Commissioner of Income-tax to perform functions of transfer pricing officers - 239/2004 - Income Tax

Superseded vide NOTIFICATION NO. 59/2014 dated the 3rd November, 2014 [TO PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY PART-II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF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. 239/2004 New Delhi, Dated the 9 th September, 2004 S. O. 994 (E) - In exercise of powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in supersession of Central Board of Direct Taxes, Order No. 1 of 2003 dated the 6th February, 2003 issued vide F. No. 500/18/2002-FTD, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Joint Commissioners of Income-Tax mentioned in Column (2) having their headquarters in Column (3) shall exercise such powers and perform such functions of Transfer Pricing Officers as mentioned in section 92CA for the purpose of sections 92C and 92D of the Income tax Act, 1961 in respect of persons or classes of persons mentioned in column (5) : 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 Kashmir, Uttar Pradesh, Uttaranchal, Himachal Pradesh. 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 limit: of States of Delhi, Rajasthan, Punjab, Haryana, Jammu Kashmir, Uttar Pradesh, Uttaranchal, Himachal Pradesh. 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- I), Mumbai Mumbai Areas lying within the territorial limits of States of Maharashtra, Gujarat and Madhya Pradesh, Daman Diu Persons or class of persons whose names begin with the alphabet B to J 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-II), Mumbai Mumbai Areas lying within the territory limits of States of Maharashtra, Gujarat and Madhya Pradesh, Daman Diu Persons or class of persons whose names begin with the alphabet M to S, and U 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-III), Mumbai Mumbai Areas lying within the territorial limits of States of Maharashtra, Gujarat and Madhya Pradesh, Daman Diu Persons or class of persons whose names begin with the alphabet A,K,L and T 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-I), Bangalore Bangalore Areas, lying within the territorial limits of States of Karnataka, Goa, Ahdhra Pradesh Persons or class of persons whose names begin with the 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. 7. Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Bangalore Bangalore Areas lying within the territorial limits of States of Karnataka, Goa, Andhra Pradesh Persons or class of persons whose ; names begin with the 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. 8. Joint Commissioner; of Income-tax (Transfer Pricing Officer-I), Chennai Chennai Areas lying within the territorial limits of States of Tamil Nadu and Kerala, Pondicherry, Lakshadweep, Andaman 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 . 9. Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Chennai Chennai Areas lying within the territorial limits of States of Tamil Nadu and Kerala, Pondicherry, Lakshadweep, Andaman 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. 10. Joint Commissioner of Income-tax (Transfer Pricing Officer-I), Kolkata Kolkata Areas lying within the territorial limits of States of West Bengal, North East Region, Orissa, Jharkhand, Bihar, Chhattisgarh. 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. 11. Joint Commissioner of Income-tax (Transfer Pricing Officer-II), Kolkata Kolkata Areas lying within the territorial limits of States of West Bengal, North East Region, Orissa, Jharkhand, Bihar, Chhattisgarh. 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. [F. No. 187/14/2004-ITA-I] DEVI SHARAN SINGH, Under Secy.