Central Board of Direct Taxes hereby directs that the Commissioners of Income-tax specified in column (2) of the Schedule - 265/2001 - (S.O. 883(E)) - Income Tax

NOTIFICATION New Delhi, the 14th September, 2001 (INCOME-TAX) S.O. 883(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 :- (a) directs that 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 powers and perform their functions specified in column (6) of the said Schedule in respect of persons or classes of persons specified in column (5) in territorial areas specified in corresponding entries in column (4) of the said Schedule, in addition to similar powers being exercised by the Commissioners of Income-tax referred to in Schedules I and II to Government of India, Central Board of Direct Taxes, Notification No. 732(E) dated 31-7-2001; (b) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions specified in column (6), by the Joint Commissioners of Income-tax, who arc subordinate to them, in respect of such territorial areas or of such persons or classes of persons in respect of all income or incomes specified in the corresponding entries in column (5) of the Schedule; (c) authorises the Joint Commissioners 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 Officers, who are subordinate to them, in respect of such specified area or persons or classes of persons in respect of all income or incomes of which such Joint Commissioners of Income-tax are authorised by the Commissioner of Income-tax under clause (b) of this notification. 2. This notification shall come into force with effect from the date of publication in the Official Gazette. [Notification No. 265/2001/F. No. 187/5/2001ITA-IJ PROMILA BHARDWAJ, Secy., Central Board of Direct Taxes SCHEDULE S No Designation of the 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 (CIB), Delhi New Delhi Area within the 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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5). 2. Commissioner of Income tax (CIB), Mumbai Mumbai Area within the limits of Mumbai Municipal Corporation 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 all powers and functions for collection of information in respect of persons mentioned in col. (5) of business is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5), 3. Commissioner of Income tax (CIB), Chennai Chennai, Tamilnadu Area within the limits of State of Tamil Nadu (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 all powers and functions for collection of information in respect of persons mentioned in col. (5) of business is within the territorial area mentioned in column (4); (c) persons being companies registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5), 4. Commissioner of Income tax (CIB), Kolkata Kolkata West Bengal Area within the limits of (a) States of West Bengal, Sikkim, Assam, Meghalaya, Mizoram, Manipur, Tripura, Arunachal Pradesh and Nagaland, and (b) Union territory of Andaman and Nicobar. (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 registered under the Companies Act 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5). 5. Commissioner of Income tax (CIB), Chandigarh Chandigarh Area within the,-(a) States of Punjab, Haryana, Himachal Pradesh, Jammu and Kashmir, and (b) 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 registered under the Companies Act 1956, and having registered office in the area mentioned in column (4) All powers and functions for collection of information in respect of persons mentioned in column (5) 6. Commissioner of Income tax (CIB), Jaipur Jaipur, Rajasthan Area within the 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 registered under the Companies Act 1956, and having registered office in the area mentioned in column (4) All powers and functions for collection of information in respect of persons mentioned in column (5) 7. Commissioner of Incometax (CIB), Ahmedabad Ahmedabad, Gujarat Area within the State of Gujarat (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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5) 8. Commissioner of Incometax (CIB), Kanpur Kanpur, Uttar Pradesh Area within the jurisdiction of Commissioners of Income-tax specified against corresponding entries at serial numbers 57 to 65 in the Schedule- I of the Government of India, Central Board of Direct Taxes notification number 732(E) dated 31-7-2001 (a) Persons other than companies deriving income from sources other than income from business cr 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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5). 9. Commissioner of Incometax (CIB), Lucknow Lucknow, Uttar Pradesh Area within the jurisdiction of Commissioners of Income-tax specified against corresponding entries at serial numbers 84 to 92 in the Schedule- I of the Government of India, Central Board of Direct Taxes notification number 732(E) dated 31-7-2001 (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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4) All powers and functions for collection of information in respect of persons mentioned in column (5). 10. Commissioner of Income tax (CIB), Patna Patna, Bihar Area within the States of Bihar and Jharkhand (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 registered under the Companies Act, 1956, and having registered office m the area mentioned in column (4) All powers and functions for collection of information in respect of persons mentioned in column (5). 11. Commissioner of Incometax (CIB), Bhopal Bhopal, Madhya Pradesh Area within the States of Madhya Pradesh and 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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4) All powers and functions for collection of information in respect of persons mentioned in column (5) 12. Commissioner of Income tax (CIB), Pune Pune, Maharashtra Area within the State of Maharashtra other than Mumbai Municipal Corporation (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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4) 13. Commissioner of Income tax (CIB), Bangalore Bangalore, Karnataka Area within the State of Karnataka (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 registered under (the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned m column (5) 14. Commissioner of Income tax (CIB), Hyderabad Hyderabad, Andhra Pradesh Area within the 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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5). 15. Commissioner of Income tax (CIB), Bhubneshwar Bhubaneshwar, Orissa Area within the 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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions for collection of information in respect of persons mentioned in column (5). 16. Commissioner of Income tax (CIB), Cochin Cochin, Kerala Area within the State of Kerala and Union territory of Lakshdweep and Minikoy (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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4) All powers and functions for collection of information in respect of persons mentioned in column (5),