supersession of the notification SO number 732(E)dated 31-07-2001 - S. O. 882(E) - Income Tax

Notification New Delhi, the 14th September, 2001 (INCOME-TAX) S. O. 882(E).- In exercise of the powers conferred sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in partial supersession of the notification of the Government of India, Central Board of Direct Taxes vide SO number 732(E)dated 31-07-2001, in so far as they relate to the persons or class of persons mentioned in column 5 of the Schedule to this notification, relating to serial numbers 1 to 4, except as respects things done or omitted to be done before such supersession, 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 the powers and perform the functions specified in column (6), in respect of all cases of persons or classes of persons specified in column (5), in the territorial areas mentioned in column (4) of the said Schedule (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 by the Joint Commissioners of Income-tax, who are subordinate to them, in respect of such persons or classes of persons in respect of all income or incomes specified in the corresponding entries in column (4) of the said 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 persons or classes of persons in respect of all income or incomes in respect 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. 264/2001/F. No. 187/5/2001 ITA-I] PROMILA BHARDWAJ, Secy. Central Board of Direct Taxes. SCHEDULE S. No. Designation of Income-tax authorities Head quarter Territorial areas Persons or class of persons Powers and functions 1 Commissioner of Income-tax (TDS), 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 relating to deduction of tax or collection of tax under Chapter XVIIB and Chapter XVTIBB of the Income Tax Act, 1961, other than Sections 195 and 197 of the Income Tax Act, in respect of persons mentioned in column (5). 2 Commissioner of Income-tax (TDS), Mumbai Mumbai Areas within the limits of Mumbai Municipal Corporation 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 registered under the Companies Act, 1956, and having registered office in the area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVIIB and Chapter XVTIBB of the Income Tax Act, 1961, other than Sections 195 and 197 of the Income Act, in respect of persons mentioned in column (5). 3 Commissioner of Income-tax, Chennai Chennai Area within the limits of Chennai Municipal Corporation in the 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 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 relating to deduction of tax or collection of tax under Chapter XVIIB and Chapter XVIIBB of the Income Tax Act, 1961, other than sections 195 and 197 of the Income Tax Act, in respect of persons mentioned in column (5). 4 Commissioner of lncome-tax, Kolkata Kolkata Areas within the limits of Kolkata Municipal Corporation in the State of West Bengal. (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 offices in the area mentioned in column (4). All powers and functions relating to deduction of tax or collection of tax under Chapter XVIIB and Chapter XVIIBB of the Income Tax Act, 1961, other than Sections 195 and 197 of the Income Tax Act, in respect of persons mentioned in column (5).